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MACHINERY: When to put it in. There is an economic law govern- 
ing the question of changing machinery. Old machinery wears out and 
gets out of date and has to be replaced by newer machinery that will do the 
work better and quicker. In some cases new machinery has to be put in on 
account of change of fashions or change of user. The economic law is as 
follows : A new machine, or group of machines, may be put in place of 
machines that re doing certain work when the increased profit brought by 
the new machines during their useful life is sufficient to pay the whole cost 
of installing them and all incidental expenses and to leave a substantial 
margin. Unless the estimate shows a substantial margin of probable profit 
from the new machine over the old ones it is not economical to replace the 
old machine, no matter how ancient it may be. The cost of installing the 
new machine, or group of machines, is made up of the following items : 
The cost of the machine or machines themselves, including delivery at the 
works, and any charges for packing; the cost of fixing the new machines ; 
the cost of training men to work the new machines ; the cost of advertising 
the fact that the new machines are in use ; any losses incidental to the 
change. Among losses incidental to the change of machinery are : Loss on 
objects made by the old machine that may have to be scrapped or sold for a 
low figure ; loss of business and waste of men^s time when changing from one 
machine to the other. From the total cost of installing the new machines 
may be deducted any sum realised from the sale of the old machines. The 
old machines may be sold to small manufacturers who can make use of them, 
but more probably they will have to be scrapped, and the realised value will 
be only that of old metal. From the value as old metal must be taken the 
expense of breaking up or otherwise dealing with the old machines and 
delivering them to the old metal dealer. The sources of profit to be 
obtained from the installation of new machines may be from the following : 
from decreased cost of producing any article, or any part of an article ; 
from increased selling price of the finished article. There is also the case 
where the market has been practically lost for a given article, owing to the 
machines employed turning it out in an obsolete form, and the new machine 
has to recover the market. Care must be taken in estimating the profits 
obtainable from the use of the new machines. Estimate as carefully as 
possible th^ number of articles made by the new machines that will probably 
be sold during the useful life of the machine. Estimate carefully, and not 
too liberally, the increased profit obtainable from each of the new articles. 
The* product of these two quantities is the! total profit that may be hoped 
fur, and it is wise to rather discount the total amount owing to the 
uncertainty of all markets. If this amount is not greater than the amount 
that has been estimated to be the cost of putting in the new machines, and 


by a substantial figure, it is not economical to change. One of the most 
difficult parts of t'ne problem is estimating the number of articles likely 
to be sold, and must be left to each individual manufacturer. Probably the 
safest plan will be to* take out sales of the article in previous years, when the 
old machines were good, to allow something substantial for competition, 
and, on the other hand, to allow something, not too substantial, for the 
probability of increased users. Estimating the useful life of the machine is 
also a very difficult matter. The useful life of the machine will depend upon 
a number of what mathematicians call independent variables. It depends 
upon possible changes in fashion, even in engineering work, and upon the 

Erogress of invention. Engineers copy each other very much, and when a 
ishion sets in for a particular machine, or a particular method of performing 
any work, engineers are very apt to follow each other, and machines are 
turned out almost exact copies of each other, to do the same work. Inventors 
also copy each other very closely. On the other hand, epoch-marking in- 
ventions are suddenly sprung upon the market which alter the whole trend 
of invention, and lead to rapid developments in particular directions. The 
safest plan, again, will be for the manufacturer to look into the history 
of the machinery in question, to note the times when important improve- 
ments have taken place, and to assume rather an early improvement than 
a later one. 

MAIL ORDER ADVERTISING. The mail order business in all proba- 
bilitv has its happy hunting ground in the United States of America, and it 
may safely be assumed that it will never attain the same degree of importance 
in the United Kingdom. The reason of this is not far to seek. The mail 
order advertiser appeals to the public, or that section of the public who 
cannot readiiv purchase goods at a retail establishment, so that the greater 
the proportion of the population who are in this position the greater are the 
chances of success which await the mail order advertiser. In the United 
States, which is a comparatively sparsely populated country, there is a great 
section of the population who cannot gain access to large towns and stores 
where to buy their household and other supplies. They therefore are an easy 
market for a mail order advertiser, who can appeal to them through farming 
and other papers, and, by means of a catalogue, supply them with the same 
goods which the town dweller buys in the stores. In England there are few 
people indeed who have not ready access to some town and some shop or store 
where supplies may be bought over the counter. This is the main reason, 
and practically a geographical one, why the mail order business cannot assume 
as great a proportion in this country as in America. 

Of course, it is quite possible to build up the mail order business in almost 
any class of goods, but the chances for success are not so great under the 
conditions which exist in this country, and the mail order advertiser, and 
any one who is thinking of entering the business, would do well to very care- 
fully consider this, and more especially the market which they propose to 
invade by mail order method. Of qourse, quite apart from the geographical 
question, there are other questions which enter into mail order business, such 
as the difficulty in obtaining certain classes of goods in retail establishments 
under ordinary circumstances. There are some classifications which ofier a 
great field for mail order advertising, simply because there are some ad van- 


tages attached to buying through the mail rather thkn in a shop. Mail 
order advertisers have an advantage over the retail and the national advertiser 
insomuch that advertising practically constitutes his wkole expense. He has 
no expensive staff' to maintain, his premises can be hidden away in an obscure 
country town, and can be of the barest and most economical description. As 
he sells only through the mail, his establishment neejl not be known to the 
public, so that expense in this direction can be cut down to its very finest 
point. With this cutting down of expense he is enabled in all probability to 
sell goods through the mail at a cheap price, and so give an advantage to the 
public in that way. The mail order advertiser is in possession of one advan- 
tage insomuch that he is enabled to test any proposition he may be interested 
in with a small expenditure, because he can absolutely gauge his results for 
every pound spent as he goes along; and, unlike the national advertiser, it is 
not necessary for him to sink a big amount of money in popularising a trade- 
mark or brand at all he makes his appeal to the public direct, and his goods 
cannot be substituted by some one else. Of course, it is advisable in a measure 
to brand the goods, so that they can be readily identified when the customer 
receives them, and so that the customer can order them again by name, but it 
is not absolutely necessary for the mail order advertiser to create an asset 
in his trade-mark. 

The mail order advertiser makes his first appeal to the public through the 
medium of the press, and by a very carefully graduated keying system he 
watches results for every given space in any given paper he buys. 

It is necessary for the mail order advertiser to create absolute confidence 
in the public mind regarding his proposition, and the utilisation of the 
a money-back " principle is generally found to be an efficacious method of 
so doing that is to say, the mail oi'der advertiser absolutely guarantees to 
return purchase money to a customer should the article or goods sold not 
turn out to that customer's satisfaction. This engenders a confidence on 
the part of the public which must be established before any business can 
be done. 

A mail order advertisement also must be written so as to ensure obtaining 
the maximum of replies from the public, because it is upon replies from the 
public that the mail order advertiser eventually builds his business. Of the 
total number of replies he receives he will convert a proportion only into actual 
buyers of his goods, so that it will be seen that the greater the number of 
replies from any given expenditure the greater the ultimate results are likely 
to be. It will be seen, therefore, the necessity of angling as much as possible 
for replies in the first instance. How this might best be done is always in 
accordance with the proposition under consideration. To give instances here- 
with: Advertisements No. 1, No. 2, No. 3 are all advertisements for mail 
order propositions. You will see that Advertisement No. 1 merely states that 
Sandow's latest book will be sent free. This particular advertisement gives 
no indication whatever of what is for sale ; it simply offers the book free 
without any conditions, and does not mention any purchase of any goods or 
anyfhin of that nature at all. This particular book is the first shot of a 
mail order campaign to sell the celebrated athletic device, "Sandow's Grip 
Dumb-bells." Instead of advertising exactly what is for sale, i.e. "Sandow^s 
Grip Dumb-bells," the advertiser offers to send out Sandow's latest book free. 

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A'l readers of THB B&TS' HERALD/ Jewrout 
ot bacoraiog a credit to the British Empire, 
and .having * deep senee of Patriotism, ihould 
^pply at onoe for the above Book, which should 
prove a capital assistant, inasmuch as ii 
would ahow bow to become Strong and Heafthy 
clean io mind, and strong in body, and at the* 
satn time -show the best apparatus to bring 
about this glorious result, 

5 Note this Special Offer. 

To every reader who writes at once the pub- 
luher will aand a- Copj of this valuable Book 

Address, No. 6, Saudow Hall, Strand, 
London, W.C. 


The interest in the great physical and health culture expert Eugene Sandow 
is enormous. His name is a household word throughout the kingdom, and 
almost anybody, especially young men and young women, are interested in 
his work. It is therefore feasible that in offering to give his book free, 
without any conditions, or disclosing the nature of the ultimate development 
of the scheme, he would be most likely to fetch the maximum number of replies. 
Once a reply comes for the booklet, of course the " follow-up " system converts 
the inquirers into actual purchasers of the dumb-bells. 

The next advertisement shown is that of Messrs. Martin Bros., the cigar 
shippers, of Cheapside, who have perhaps the most scientifically organised 
mail order business in the world. It will be seen in this advertisement that 
while the advertisement offers a distinct bait to obtain the maximum number 
of replies, it also discloses the whole proposition and appeals directly to the 
smoker. It differs in this respect from the first one, which only angles for 
the reply, and does not make any proposition at all. When the replies are 
received they are subjected to the follow-up system in the same manner as 
all properly run mail order businesses. 

In the third advertisement of the mail order business it will be noticed 
that no great point is made for replies at all ; replies are merely invited 
on general grounds. The advantages of buying through the mail ar2 pointed 
out, but it cannot be said in any sense that it is a strong mail order adver- 
tisement, and if it were worded differently, in all probability the number of 
replies received from it would be very much greater per pound of cost in 
advertising space, 

On general principles it may be taken that the a something for nothing" 
idea is the best way of securing the maximum number of replies, and that the 
" money-back" principle is the best method of ensuring public confidence. 

Of course, the advertising and FOLLOW-UP SYSTEM (q.v.) to any mail 
order proposition must be designed and fitted in exactly in accordance with the 
needs of that proposition. But it may be well to allude briefly to the broad 
divisions of the mail order business, which have in themselves an influence on 
literature which is put out to exploit them. Sometimes an advertising mail 
order proposition is only intended to sell one article once to one person, as, 
for instance, in the case of Sandow's dumb-bells. Once the sale is effected, 
there the matter ends. The purchaser is not followed up any longer, as there 
are no more goods to offer. In this sort of business advertisements must be 
kept going continually to get more names. As sales are made the customer 
ceases to become a prospect at all, and new prospects must be found to take 
the place of those which have become purchasers. In most mail order 
businesses, however, where household articles or underwear, or some such 
similar goods are sold, the prospect remains a prospect for a considerable 
period of time. That is to say, if out of 100 replies to a given advertisement 
the follow-up system eventually converts 25 per cent, into actual customers, 
that 25 per cent, may be looked upon as a permanent clientele which can be 
written to from time to time. 

Regular advertising should be continued until such time as the regular 
list of customers is large enough to show a profit on turnover. When, how- 
ever,, from various causes the prospects begin to die out, advertising must 
again be resorted to to fill the blank names. Say, for instance, after a year's 


advertising, a mail-o^der advertiser had an active list of 2000 customers on 
his books who buy regularly. He might consider it not necessary to advertise 
any further, and he would work those names thoroughly. In the course of 
time, however, it will "be found that those 2000 names might have dropped 
to 1500. He must resort to advertising again in order to create more 
inquirers, whom his follow-up matter will convert into customers. When 
the lost 500 active customers are regained, he may discontinue his advertising 
and work his completed list. J. MURRAY ALLISON. 

Advertising Manager of " The Times." 

MAIL-ORDER BUSINESS. The mail-order business is a science the 
science of system. It is an art the art of letter-writing. It is an inspira- 
tion the inspiration of salesmanship. And the keynote of it is the study 
of human nature. The essential difference between a mail-order and an 
ordinary business is, that in the former there is no personal contact between 
buyer and seller, no opportunity for exercising the persuasiveness of per- 
sonality in conversation, and no hold on a customer except through cold 
paper and ink. All the work of attracting and keeping a clientele is done 
through the post or the press. Catalogues, leaflets and letters are the firnfs 

The United States offer the easiest field for the working of a purely 
postal business. Distances between towns are great, and much of the 
purchasing done by farmers and isolated settlers must necessarily be through 
the post. A mail-order business in the U.S.A. may be a mammoth store 
selling everything from a packet of needles to a reaping-machine. Mont- 
gomery, Ward & Co., and Soars, lloebuck & Co., of Chicago, are firms 
handling a daily mail of 40,000 letters or more, even in the quiet season. 
In the United Kingdom, where the centres of population are closer together, 
the possibilities of the system are smaller, but a mail-order proposition may 
be profitably combined with a personal-sale business. At present there is 
no big purely mail-order business in the United Kingdom. 

Opening a Business. It is essential to get inquiries for catalogues. 
Unless people ask for particulars of goods, one cannot get to grips with 
them. The preliminary work is to find people interested in the class of 
goods one has to sell. 

The safest way of opening, though it is somewhat expensive, is to obtain 
carefully selected lists of names, and to circularise them periodically and 
systematically. The ways in which such lists can be obtained must of 
necessity vary with the particular line of business. A furniture house 
would obtain registers of houses leased at a rental which would accord with 
the style of furniture they make a speciality of. Lists of newly-married 
people, or of people settling in new neighbourhoods, might be useful. In 
the States lists of customers of different firms arc to be bought, but these 
are of doubtful value, for the buyers of one class of goods may not be 
interested at all in a line of another nature. The alternative method of 
opening is through advertisements in the daily, weekly, or monthly Press. 
It is a cheaper method, but not nearly so satisfactory. The difficulty is to 
gauge the calibre of the people who will reply to the advertisements. A list 
of names offers fewer possibilities of customers, but for surer, if the names 
be carefully selected. With a good list and the right literature and the right 


samples, the seed may be trusted to fall on fertile ground. The system 
of advertised free samples is usually a money-sink. People will write for 
free samples who have no intention whatever of purchasing, even when 
the samples satisfy them. 

Having obtained the names of prospective customers, the firm sends out 
illustrated catalogues to them, with covering letters drawing attention to 
any particular line in which the people have expressed interest, or which 
would seem likely to meet their requirements. Attention should be enticed 
to one particular point. It is then more probable that the prospective 
customer will reply, thereby opening up the possibility of bringing him into 
the active list. 

The aim of the covering letters should be to "draw" him. In regard to 
the actual form of the catalogue, this is a matter to be decided by the needs 
of individual businesses. In general it is advisable to devote the greater 
portion of it to a well-illustrated account of the goods offered, leaving the 
articles to speak for themselves. The price should be clearly marked, so as 
to catch the eye without difficulty, and the arrangement of the pages should 
be on some clear and logical system, so that the customer may find with the 
minimum of trouble the class of article he needs. The bulk of the catalogue 
should talk plain, straightforward business to the reader. 

It 'must be borne in mind that people are inclined to look with suspicion 
on any overtures that have for their ultimate aim the extracting of money 
from the reader's pocket, and that it is necessary to impress strangers with 
absolute confidence in the integrity of the business and its principles of 
fair-dealing. This is always more difficult to do by post than by personal 
talk, as in conversation a man instinctively sums up the trustworthiness 
or otherwise of the seller, and the effect of personality goes far to inspire 

The aim should be to give this sense of confidence in the opening of 
business relations. 

Many people do not care to trust a strange firm with money, and in 
many cases it will be necessary to allow a credit account. Whether this can 
be safely done or not depends so much on the particular standing of the 
inquirer and the nature of the goods asked for, that it is difficult to speak 
more definitely. But in general, the better the class of customer, the more 
usual is it for him to ask for credit. 

The majority of customers will pay if the system of collecting accounts is 
a proper and methodical one. This will be referred to again later on. 

" Follow-ups," "Chasers," and " Grips." The preliminary postal 
acquaintanceship with the customer having been made, it is then system- 
atically followed up. 

A series of "follow-up" letters are sent to him. These are mild in tone, 
striving in a courteous way to get the man to say something which can be 
answered. The hopeless people from the point of view of a mail-order firm 
are those who will make no reply. They may be merely indifferent, they 
may* be unreasonably prejudiced, they may be absolutely antagonistic there 
is no way of gauging their frame of mind and overcoming their indifference, 
prejudice, or antagonism. But if they answer there is hope of exercising the 
powers of persuasion, the inspiration of salesmanship. 


The " follow-ups " are sent out for several times running at suitable in- 
tervals, the letters being, of course, varied to try to overcome the customer's 
passive opposition at different points. But if they fail to take effect, a 
second series of letters, the "chasers, 11 are despatched at similar intervals. 

The "chasers 11 are more assertive or more pushful in tone (always, be 
it understood, without adopting an attitude that might possibly offend the 
prospective customer)/ and are accompanied by samples, if the nature of 
the business admits of samples being conveniently sent, or by offers of some 
kind. Though the promiscuous offering of free samples is usually a waste 
of money, much may be done towards effecting a "capture 11 by a judicious 
offer at the right stage in the preliminary correspondence. When people 
are given a free trial of goods as a personal favour, they feel much more 
under an obligation to buy than if they had received the goods as the result 
of answering an advertisement in the Press. The latter is a general offer ; 
the former is felt to be to themselves alone. 

But if the customer fails to respond to these letters and offers, a third 
series, the "grips, 11 are despatched to him. These are more forcible in tone, 
and should have the effect of either " rounding him in " or of hardening him 
in his determination not to buy. In the latter case he will be entered in the 
" dead inquirers' " list. When a certain amount has been spent in inducing 
a man to become a customer, and he still fails to respond, it is advisable 
to give him up altogether. There must clearly be a limit to the preliminary 
expenditure on each prospective customer. The exact amount to be laid 
out in this way must, of course, be determined by the nature of the business ; 
but it is well to think out a limit, and to adhere strictly to that limit. 

The three classes of letters, "follow-ups, 11 "chasers,'' an d "grips," are 
stock letters ; the particular kinds to be sent out to a prospective customer 
will vary according to the discretion of the business man in charge of the 
letter department. A very great deal depends on his judgment in estimating 
the calibre of the customer and the exact appeal which is most likely to 
pierce his defences. 

A close study of human nature can nowhere be turned to more advantage 
than in the mail-order business. 

The Filing System. The card-index system is the only one that can 
be conveniently applied to the keeping of the detailed information about- 
each customer, and the course pursued with him, necessary to the proper 
conducting of the mail-order business. It is essential to be able to lay one's 
hand* at a moment's notice on the measures that have been tried with each 
possible customer, so that if at a later period he were to open correspondence 
again after definitely dropping it, one would be able to avoid the wastage 
of money in repeating forms of appeal that had been made before. 

The several systems of card-indexes that can be applied to the purpose 
are so well known, that it would be somewhat superfluous to detail the 
arrangements of the cards. The central principle is to have them so kept, 
that when a customer writes at any time, his record card can be found 
with a minimum of trouble and clipped to the letter. The member of the 
firm who reads the letter and decides on the course to be pursued in regard 
to it, is by this means placed in full knowledge of the particular likes and 
dislikes of the customer, and of the other points necessary for him to recall 


There is a big advantage in this system over that of the personal call and 
personal selling the salesman attending a customer may have forgotten his 
peculiarities, and may indeed never have seen the customer before, but the 
man carrying out a letter-order has before him a complete resume of all that 
relates to his wants and personal predilections. 

There is, in fact, a far closer relation between buyer and seller in the 
mail-order business than in ordinary commerce, and this is the outcome of 
the science of system. 

The Art of Letter-writing. Only repeat orders pay. So much money 
has to be laid out in attracting custom, and in maintaining it with periodical 
letters and circulars, that for the first couple of years the receipts will only 
be marking time with the expenditure. 

Once a customer is enticed into the active list, he must be "nursed" 
very carefully, so as to retain his goodwill and produce a profit on his 
later transactions with the firm. Regular reminders should be sent to keep 
the name of the firm well before him, and any touch of personal interest 
that can be brought into the letters will much increase their persuasive 
power. As a case in point, a customer writes in reply to a circular that he 
is going abroad for a while and will not need the goods of the firm for some 
time ahead. Several months afterwards he writes again, enclosing a small 
order. The inference is that he has returned from abroad, perhaps quite 
recently. In carrying out his order a covering letter is sent, stating briefly 
that the firm is glad to note he has returned safely, and expressing the hope 
that his trip has proved an enjoyable one. That is the personal touch. 
The note of personal interest should never be lost sight of. If after the lapse 
of some years a customer who had given up ordering and had been placed 
on the " dead " list, sends for goods or makes an inquiry once again, the 
acknowledgment of his letter should be in the form of courteous recognition, 
not making a grievance of his having fallen away from "the fold," but 
regretting the former inability of the firm completely to satisfy his wishes. 

When it is necessary to seek for repeat orders, the letter sent will be 
most effective if it is of the "shake-hands''' 1 type, not asking directly for 
custom, but merely reminding the customer of the firm's existence. Most 
regular customers instinctively dislike any obvious pressure to buy ; an 
implied hint is far more likely to get on the right side of that curious 
perversity of human nature which is one of the main factors to be reckoned 
with by a mail-order firm. 

The art of letter-writing is thus a vital part of the business. It is a 
game of psychology. A close student of human nature will so word his 
letters as to allow for the peculiar whims and perversities of mankind. 
"The customer is never wrong " might be hung up on the walls of the office 
alongside of " Do it now." However unreasonable the demand, an attempt 
should be made to satisfy it. However unfair his contention, it should 
receive a courteous answer. To satisfy a customer is to open the way for 
recommendations of the firm, and customers who order on the recommenda- 
tion of friends are in general the most paying class. 

The Office Machinery. In a first-class system the majority of business 
operations are made as purely mechanical as possible. When brain work 
of the judgment and initiative ojxler is required, it is concentrated anal 


centralised in as few members of the firm as can be arranged. A perfect 
system should ensure the automatic work of the business being- performed with 
the accuracy, regularity, and trustworthiness of machinery. 

The business machine in a mail-order business might be operated on the 
lines given below, though it is hardly satisfactory to particularise too much, 
as different classes of business require special adaptations of system. Tht 
morning^s letters are cut open and any postal orders, cheques, or other 
enclosures are thrown into a basket for the bookkeeping departments 
attention. The amount of cash in each letter is notified on the letter. The 
mail then passes to the index department, where a. record of the letter is 
added to the customer's record-card, and the card itself is clipped to the 
letter. If a new buyer, an index-card is of course specially made out for him. 
It then reaches the "clearing-house," where the order or letter is read by the 
"clearer," whose position in the mail-order business is of the first importance. 
The first duty of the clearer is to interpret the letter and prescribe the treat- 
ment. If an ordinary application or order, the answer or covering letter 
may well be of a set type already decided on. A large variety of such stock 
letters form an integral part of the business machine. The " clearer" will 
then state on the letter the particular answer which appears to him best to 
meet the case. 

If the customers letter is of such a nature as to require a special answer, 
or if it asks for information of n specialist order, the letter is passed on for 
reply to the correspondence clerk whom the "clearer" knows to be best fitted 
to deal with it. The " clearing-house " is thus the pivot of the business. It is 
here that the brain of the staff is centralised. 

The further duties of the "clearer" are to check the entries in the 
bookkeeping department and to make arrangements for the execution of the 
customer's order with the minimum of delay. If for any special reason there 
will necessarily be time lost in satisfactorily carrying out the order, he will 
see that a letter is immediately despatched to the customer acquainting him 
with the cause of delay and stating when he may expect arrival of goods. It 
must always be borne in mind that in trusting a strange firm with cash a 
man will always experience a certain amount of anxiety from the moment his 
letter is swallowed up by the pillar-box. lie has not that guarantee of 
integrity that comes from a personal view of the business and the men who 
are supplying his needs. This is a point in human nature that must be 
allowed for. 

The proper reply having been decided on by the " clearer," and the letter 
passed into the hands of the proper correspondence clerk, the order is 
simultaneously extracted for the stock -room, where the parcel is made up. 
The correspondence clerk makes out the letter and the typed label and the 
two are sent together to the despatch-room for inclusion in and adhesion to 
the parcel. In the bookkeeping department the cash received or the credit 
allowed is entered up in a card-index. With the large number of customers 
and the relative smallness and infrequency of orders pertaining to a mail- 
order business, the ordinary ledger systems would be found cumbersame !md 
slow to work. 

The above, though perhaps entering into details which would not be 
applicable to all mail-order businesses, gives an account of a machine system 

Amberg's Imperial Letter File. 

To face page 10, VoL VIL 





which would deal to a large extent mechanically and automatically with the 
ordinary routine work, and should form a substantial foundation for the 
particular system to be built up according to the needs of an individual firm. 

Stock-Letters. As mentioned above, a large varietyof stock-letters are 
necessary. These must vary so with the particular nature of the mail-order 
business that it would hardly serve a useful purpose to quote definite 
examples. The composition of the letters needs all the knowledge of human 
nature and all the skill of the organiser of the business. They should be 
buttered with brains. They should grip in the opening paragraph. They 
should express the finest shades of persuasiveness, forceful ness, and downright 
earnestness. A collection of such letters should form a delicate and responsive 
organ on which the "clearer "can play with absolute confidence, that the 
finest shades of feeling in his mind will receive clear-toned and harmonious 

The printing and typing of these letters requires careful attention. They 
are of course printed from type through ribbon to imitate typewriting with 
the greatest possible naturalness, and the name and address of the customer 
are inserted by a typist. It is essential that printing and typing should 
exactly match. A customer who receives what is on the face of it a stock- 
letter with his name and address carelessly inserted, will certainly resen j it, 
or at best treat it with indifference. Such letters feed waste-paper baskets. 
In order to secure uniformity of lettering, the typist should be directed to 
take the greatest care in matching the typewriting with the imitation 
lettering, seeing, for instance, that the spacing of the name and address 
tallies in general form with the spacing of the rest of the letter. But it is 
highly advisable that the letters sent out by the tvpist be overlooked before 
they are mailed off, even if no personal signature on the part of a partner in 
the firm be required. In no case should postscripts be tacked on to letters. 
No customer feels flattered at receiving a two-page letter on general talk 
ending with a postscript answering the question he put in his letter. It 
reads too like an afterthought. The answer to his question should be 
assigned the prominent place in the letter at the beginning. This is the 
human nature touch once again. 

The " Treadmill." The "Treadmill" is a most important part of the 
machinery of the mail-order office. In brief, it is an automatic system of 
recalling to the responsible staff the proper times for sending letters or 
circulars to regular customers. A man gives a certain order, say for a dozen 
bottles of whisky. In so many months, according to previous experience, 
they will be used up. It will then be the psychological moment for angling 
for a repeat order. Earlier, the customer would put oft* ordering and possibly 
forget the firm when he did buy; later, the man might have bought else- 
where. Calculation of a similar kind can be applied to other lines of goods, 
and, in fact, whenever an order is despatched, a note should be made as to 
the future date by which to expect a repeat order. There was an article in 
the May (11)07) number of the Organiser Magazine that dealt with this most 
important point under the title of " The Tickler System." 

A card-index box is arranged to hold cards under a series of future dates. 
Memoranda of any nature can be inserted on these cards, and they come up 
automatically for consideration at the exact time when they are needed. 


" Treadmill " is essential to tlie success of the undertaking. Any reliance 
on memory is slipshod business. From time to time " dead " names should 
be eliminated from the lists, so as to prevent wastage of money on circulars, 
c., though a customer should never be given up as " dead " before trying to 
"revive" him with a letter of a rousing character or with a particularly 
tempting offer. 

The "treadmill" staff have practically automatic duties. The date 
calculation necessary is done by the " clearer," who assigns to a customer's 
letter a number which launches it on the " treadmill " and brings it up 
automatically for consideration at the proper time. In the mail-order 
business brains are only required at points. The " treadmill " system can 
be conveniently applied to the collection of accounts. As stated above, cash 
with order is generally asked for, but credit has to be given to certain 
customers. The great majority of people will pay accounts if called upon at 
the right time and with the right persistence. Probably sixty to seventy per 
cent, of the bad debts incurred by firms are clue to lack of method and 
judgment of human nature in collecting accounts. 

In the article quoted above it is shown how the system is applied to the 
collecting of money due. Proper method and persistence is the way to out- 
manoeuvre that common weakness of human nature to put off payment unless 
repeatedly reminded. The study of human nature is the keynote to the 
successful mail-order business. 

Business Literature. Booklets on special lines are to be sent out periodi- 
cally. They will form baby price-lists pivoting round the big catalogue sent 
out at first to each prospective customer, and renewed once a year, which 
forms, as it were, the standard work of reference. The booklets focus 
attention on one particular line of goods, and anything of novelty in the 
literary or artistic contents of the booklet will help to the desired end. It 
would savour too much of advertisement to point to particularly catching 
booklets that have been issued, but the intending business man will not have 
to seek far to find models for his own pamphlets. A point of great import- 
ance is the thorough analysis of the results achieved by each booklet or special 
circular sent out. 

Answers to circulars, if they come at all, will be found to come in a 
fairly regular way which can be relied upon in estimating the relative value 
of circulars. The characters of the replies received and the number of orders 
as the result of each "cast of the line" should be carefully tabulated. It 
can then be seen which class of advertisement has the greatest " pulling " 
power, which the least. Reasons for this should be sought, and with the 
tracing of the cause the remedy is automatically found. Even the inverting 
of a sentence may perhaps make a ten to twenty per cent, difference in the 
number of orders accruing from the venture. 

In Press advertisements the importance of a a keying" system need 
hardly be enlarged upon. The more inconspicuous and casual it is, the 
more accurate will the deductions drawn from it become. The public in 
general is inclined to regard with suspicion an advertisement which contains 
anything savouring of secrecy. 

Mail-order Showroom Business. When the two forms of business are 
combined in the same firm, a particular point must be carefully watched 


the co-operation of the two departments. The mail-order correspondent has 
carefully groped his way to a footing of friendly confidence with his customer. 
He has let the customer feel that his particular fancies are a matter of the 
utmost concern to the firm, that his personal affairs are "the subject of the 
liveliest interest, and that the raison d'etre of the firm's existence is to supply hjs 
especial needs. This is the flattering attitude that brings orders large and often. 
* The customer then comes to town on a visit and takes the opportunity 
of calling to make a purchase. He is more or less under the impression that, 
if not actually known by sight, at least the mention of his name will suffice 
to raise the smile of cordial recognition on the face of the salesman. Nothing 
of the kind happens. The salesman does not even know his name. The 
confident mention of it is received in a frigid and non-committal manner. 
He is treated as the most casual of fortuitous customers. Disillusionment 
is bad for business. 

The customer goes away with a sense of humiliation almost amounting 
to injury. The salesman has undone in five minutes the patient knitting of 
interests worked at for years by the mail-order correspondent. Unison 
between the mail-office and the showroom is essential. The two should be links 
in a chain. The salesman should have ready access to the customer's card- 
record, so that he pick up as quickly as possible the threads of the knitting, 
and bind up more closely the interest of customer and firm. The matter 
must be placed on a systematic basis. 

Extra Pointers. Not aggressive, but pushful- -that is the general line of 
tactics to pursue. It may kill off the hypersensitive, but one cannot legislate 
for a minority. One can only work to strike an average and get right on 
the balance. The upper middle class is the limit of the mail-order clientele. 
Above that line people will not tolerate the method of collecting accounts. 
Time is considered valuable by all. The aim should be to give a customer 
the minimum of trouble in sending inquiries or orders. England looks 
askance at innovations. One must dig deep to uproot prejudice. Unless 
goods permit of a fair advertising outlay off profits, it is useless to attempt 
a mail-order business. And, finally, the road is uphill for a long stretch. 
One must prepare to be a stayer. And see MAIL ORDER ADVERTISING; 

OfMesars. Martin Bros., Cheapslde. 

MANUFACTURERS' ACCOUNTS. A manufacturer is one who, by 
the application of labour, converts raw materials into finished products for 
sale ; the labour employed was originally entirely manual, or physical, but 
labour-saving appliances, albeit crude, make their appearance at a very 
early stage, and as they are brought nearer to perfection and efficiency in 
any particular branch of industry, will usually tend to oust manual labour 
from its hitherto predominant position. The employment of " plant and 
machinery," coupled with the use of steam, electricity, and other forms of 
non-muscular energy, will, in practice, diminish the cost of production 
of saleable articles, and permit them to be produced in larger quantities : 
the effect *is thus, at least as far as the earlier employers of mechanism, to 
increase profits for the time being. 

There are many different forms of undertaking commonly grouped under 
the heading " manufacturer," and their operations range from absolute 


simplicity to the extreme of complexity. Differences in a technical sense 
affect the system of accounting which is to be suitable to record the 
operations, and hence it must be predicated that no one system of accounts 
can be devised which will be exactly applicable to every manufacturer's 
business. General principles exist, however, common to most businesses 
of the productive type, and upon those principles the main outlines of 
manufacturing accountancy can be laid down, with the proviso, however, 
that further elaboration will usually be needful in each particular case, in 
order that the full benefit of a proper system of record shall be derived. 

The books employed by a manufacturer in recording his transactions 
can usually be divided into two classes; viz., those which form part of the 
system of account, and those which are accessory or statistical. The former 
are those which, correlated among themselves, lead up to the preparation 
of a balance sheet and the profit statements usually appended thereto, while 
the statistical books are those employed to contain a great part of the 
detailed record which the financial books cannot as a rule include, to explain 
many of the totals comprised in the latter, and to record many portions of 
the technical operations of the business. 

It will be of advantage to consider these two classes of record separately, 
and the financial books, being in effect the main stream of account, claim 
prior consideration. 

Of the two methods of bookkeeping, viz. "single entry" and a double 
entry," it is only the latter which merits serious discussion, not only in 
manufacturing undertakings, but in every class of business. In the case of 
factories the usual objection to the use of " single entry,''* viz., that it does 
not show horc the profit arises, applies with more than usual force, inasmuch 
as it is vital for a manufacturer to know all that can be known as to the 
cost of production and as to how his profits arise. 

Assuming, then, the employment of the double entry method, it remains 
to be stated that, in its application to manufacturing undertakings, it will 
be found to contain much which is peculiar Lo that type of business, but 
also various principles and methods which are common in all cases where 
bookkeeping by double entry is employed. It is that part of the subject 
which is peculiar to manufacturing industries which it is the object of this 
article to explain, and consequently information as to principles which are 
of universal application should be sought under the general heading applic- 
able to each particular case. 

The financial books usually employed in a manufacturer's office are : 

1. Cash Book ; 2. Ledger ; 3. Journal ; 4. Bought Journal ; 5. Sold Journal; 
C. Returns Books (inwards and outwards) ; 7. Petty Cash Book ; 8. Bill Books. 

As regards these the following remarks may be made : 

1. Cash Book. The form will be that usually employed, with the addition 
of such analysis columns on either side as will tend to minimise posting. 

2. Ledge?'. Form as usual in traders' 1 offices. If the product manu- 
factured be a single homogeneous article, e.g., gas or electric current, 
supplied to a large number of consumers, all of whose ledger accounts 
contain practically a stereotyped set of items with but varying amounts, 
the use of a columnar ledger will facilitate working and reduce expense. 
The customers' names can be ranged down the page at the left-hand side, 




v/hile the descriptive headings can be ranged across the page. Similar 
additional ledgers can be used for by-products if supplied on similar lines 
to the main product. 

Where accounts of customers are numerous and of varying dimensions, 
the use of a loose leaf ledger, with careful precautions, will facilitate posting 
and reference. 

It will usually be needful to keep a nominal or impersonal ledger, 
separate from the customers' or creditors 1 ledgers; such ledgers will generally 
be of the regular form and ruling. 

3. Journal. Form as usual. 

4. Bought Journal (purchase book, invoice book). It is usually needful 
to employ a bought journal containing analysis columns for the classification 
of purchases according to their nature. The form appended is typical of 
this division. 

Specimen No. 1. BOUGHT JOURNAL (Iron Founder). 


r 1 i Firebricks. 
UMl< 1 Sand. 

Sundries. ! ; 



! from. 

ij Weight. 

*. d. 


8. d. s. d. 

s. d. : 

,?. d. 

I i 


i ; 





! S; 


;' i; 


i !' 


! j : 



Further analysis columns may be added for expenses incurred as well 
as commodities purchased, if such be convenient, and the book will then 
contain a complete record of ordinary business liabilities incurred. 

Some businesses purchase for re-sale articles ready made, and conduct 
such departments concurrently with their manufacturing business proper. 
In such cases separate accounts will require to be kept, both in the ledger 
and in the statistical books, for purchases of raw materials and finished 
goods, and separate bought journals will require to be employed. 

5. Sold Journal (sales journal, day-book). The goods sold, whether 
they have been manufactured by the undertaking, or have been purchased 
ready made, will be passed through this book. The form should resemble 
the bought journal to the extent that analysis columns for classification 
purposes should be provided ; a typical illustration is appended. 




! chaser. 



Firebricks. j 



i Trade 
! Discount. 



ii ! 

' No. 


s. d. 


I Price, j s. d. 

9. d. s. d. 

8. d. 





















1 'i 


\ H 




Additional columns can be added as repuired by the nature of the 

6. Returns Books (inwards and outwards). The form of returns book 
employed should as far as possible be a replica of the sales (or purchases) 
journal, with such alterations in the wording of the headings as may be 

7. Petty Cash Booh. The petty cash should be kept on the "imprest" 
system, and the book itself should be of the usual type with a number of 
analysis columns on the "expenditure" side. Separate columns must be 
provided for all ordinary classes of expenditure, payment of which is made 
through the petty cashier, and in addition columns will be needed for small 
purchases of raw material, small payments for occasional labour, and occa- 
sional purchases of finished goods. The practice of paying the three forms 
of expenditure mentioned in detail out of the petty cash is to be discouraged 
as far as possible, as it offers opportunities for peculation. All accounts 
for purchases and all expenditure on wages should theoretically be satisfied 
through one channel only, but occasionally special needs will arise and 
render it impossible to adhere strictly to the rule. 

The main body of the transactions requiring record on the books of a 
manufacturing undertaking will be of an ordinary commercial nature and 
need no special comment. The impersonal accounts, however, which con- 
tribute towards the pi'eparation of the statements of profit and loss, involve 
the employment of methods which are to a certain extent peculiar to the 
type of business under review, and such special matters require detailed 

The stock of manufactured goods should actually be kept, and be 
regarded in the books as a separate matter from the stock of materials on 
hand, although the one may be the ultimate product made from the other, 
and at the same time purchases of any completed commodities for re-sale 
must be kept separate, both in the journals and in the ledger, from raw 
materials acquired. 

A consideration of the form in which manufacturing profit and loss 
accounts are prepared will serve to show the necessity of such separations, 
and will incidentally show how many of the other impersonal accounts are 
finally dealt with. Many forms of manufacturing and trading accounts 
exist, but at the outset one general form may be considered. 

The aim of every trading, revenue, or profit and loss account consists in 
the ascertainment of profit made, and this object is achieved by offsetting cost 
or expenses against gross returns ; the operation may be spread over one or 
more statements of account, but the main principle, i.e. of debiting expenses 
and crediting gains, remains the same. 

In a manufacturing business the gross return for goods sold con- 
stitutes practically the whole of the "gross product of trading," and 
the cost of manufacture and the expenses of the concern constitute the 
total charges against such gross return. The accounts commonly employed 
are : 

(1) The Manufacturing Account, which shows the total cost of goods 
produced during the year or other period. 




(2) The Trading Account, which shows the difference realised between 
cost and sale price of goods sold during the year (the " gross 

(3 X The Profit and lx)ss Account, in which the trading and other 
expenses of the business are set-off against the gross profit 
brought from trading account, leaving the "net profit 1 ' for 
the year or other period. 

The cost of production of the finished articles turned out by a 
factory in any one year will be the cost of raw materials plus the cost 
of labour and factory expenses ; it is these matters which (with necessary 
adjustments for starting and concluding stock of raw materials and work 
in progress) consequently form the basis of a "Manufacturing Account" 
as under : 

Specimen No. 3. 

MANUFACTURING ACCOUNT, for the Year ended 3lst December 1906. 

Dr. _..__ ..__ . Or. 







I .3. 






To Stocks on 


31 By Stocks on 

band, afc cost- 
Raw materials . 


i hand, at cost | 
; Haw materials '2000 

Work in prog- 

, Work in prog- 

ress .... 





i 1,500-0 






To Purchases 


,, ,, Balance, being 

Raw materials 

cost of pro- 

(less returns) 

1 20,000 


; duction of 



Wages . . . 

! 15,000,0 




,, Cost of super- 

| goods for 

intendence . 


year, carried 



,, Factory ex- 


| to Trading 

penses . . . 


1 Account . . 




L i g h t and 

power . . . 




,, Depreciation 


of plant and 




43, TOO 1 00 


; 43, 700 


In connection with the above statement ic must be said that while it is 
universally admitted that the charges for factory expenses, cost of superin- 
tendence, and depreciation of plant and machinery are part of the cost of 
production, they are not invariably debited to the manufacturing or trading 
accounts. It is said that in his mind the manufacturer reckons only upon 
a basis of the cost of raw materials plus labour, in considering what 
articles may have cost him and in fixing their selling price ; the question 
is a controversial one, and beyond the mention of the fact of its existence 
a detailed consideration of its merits is to be avoided in an abbreviated 

It is to be observed that it is only such costs and expenses as go to make 

VI L F, 




up the total cost of production that are included in the manufacturing account, 
and that anything which will not conform to this standard must be relegated 
to the other accounts. 

Having, by means of the manufacturing account, ascertained the cost 
of manufactured products, it remains to consider their sale. The trading 
account, of which a form is appended, forms the first part of such 

Specimen No. 4. 

TRADING ACCOUNT, for the Year ended 3lst December 1906, 

Dr. Or. 




s. \d. 


.v. | d. 




1 To Stocks on 

Dec. 31 

By Sales for year, 

1 hand 

less returns 

1. Goods manu- 

1. Own manu- 

factured by 

factures . 


factory, at 

2. Goods pur- 

cost . , . 


chased . 


2. Goods pur- 


chased for 



Stocks on 

re-sale, at 

hand, at cost- 

cost . . . 


1. Own manu- 


factures . 




To Cost of pro- 

2. Goods pur- 

duction of 

chased . 



goods manu- 




factured dur- 

ing year . . 




,, Cost of goods 



ready-made . 




,, Gross profit car- 

ried to Profit 

and Loss Ac- 

count . , , 




63,000 : 

The above account will serve to show how the cost, not only of goods 
manufactured, but also of ready-made goods purchased for re-sale, is charged 
against the total sales 10* ^^ year, and that the result and balance repre- 
sents the gross profit i.e. the margin between the cost of production and 
selling price. 

From the trading account the gross profit is transferred to the profit 
and loss account, and is there subjected to deduction of the general ex- 
penses of the business, and the expenses of selling the goods and obtaining 
payment therefor as opposed to the expenses incurred in producing them. 
The form commonly employed follows that set out on next p$ge, 'being 
specimen form No. 5. 

The subject of profit and loss, and the method and principle of the 
account, is also treated, it may be remarked, in the article on PROFIT, 




Specimen N$. 6. 

PROFIT AND Low ACCOUNT, for the Year ended 3lst December 1906. 





To Salaries 












By gross profit brought 
from Trading Ac- 
count i 





Bank charges and 
interest .... 
,, Rent, rates, and 
taxes (office pre- 

Sundry receipts 

By Balance, net profit 
for year .... 
,, Balance, brought 
from last year . . 


,, Bad and doubtful 

,, General expenses . 
,, Balance, being net 
i profit for year, car- 
ried down . . . 

To Balance, carried to 
balance sheet . . 













The warehouse expenses are included in the above account with the 
general expenses of the concern ; they may, if preferred, be charged in the 
trading account rather than in the profit and loss account. 

The basis on which the foregoing accounts are designed is, it is con- 
tended, one mainly of fact as opposed to estimate; it must, however, be 
mentioned that other methods of stating such accounts exist, bi t some of 
them are open to objection on account of the creation in them of artificial 
entities, and their liability to misuse. 

It is frequently contended that the profit derived by a manufacturer 
consists partly of profit on manufacturing per se, and partly of profit on 
trading in the products manufactured ; the accounts are sometimes split to 
show this division, and the transactions are represented as if the manufac- 
turing department had made its products and had sold them at current 
trade prices to the trading department, which in its turn had re-sold them 
to the public at large at such enhanced price as it was able to obtain. 

The manufacturing and trading accounts then assume the following form ; 
the figures correspond to those in the specimen forms 3 and 4 previously given. 


Specimen No. 6. 

MANUFACTURING ACCOUNT, for the Year ended 3lst December 1906. 

Jan. 1 
Dec. 31 




ock on hand . . . 
rchases and other 


! Dec. 31 


By Sales to trading depart- 
ment at trade prices . 


ost of production . 


,, Stock on hand . . . 


ofit on manufacturing 








Specimen No. 7. 

TRADING ACCOUNT, for the Year ended 31 st December 1906. 

Jan. 1 


To Stocks on hand . 

5 000 

Dec. 31 

By Sales 


Dec. 31 

Cost of goods bought 
from manufacturing 
department . . . . i 
,, Cost of ready-made 

6 000 

)> ! 

,, Stocks on hand 
1. Own manu- 
facture at 
current trade 
prices . . 5 600 


Profit on trading . . 


2. Keady - made 
goods . . 4,000 






The weakness of this method lies in the facts that, (1) stock of manu- 
factured goods on hand at end of period is, in the trading department^ 
account, valued at the cost to that department, viz. current trade prices; (2) 
the cost to the trading department is probably in excess of the cost to the 
firm itself in its manufacturing department; and consequently (3) manu- 
factured stock appears in the balance sheet at over its cost price, and an 
unearned and unrealised profit is taken credit for in the balance of profit 
and loss. 

In order to remedy this admitted overstatement, it is sometimes sug- 
gested that a reserve shall be raised, out of the profit and loss account, 
sufficient to cancel the excess of profits shown. The fact that it should be 
necessary to make such a reserve must reflect on the methods employed, and 
in times of depression there will be a disposition to ignore its necessity 
altogether. It would appear, therefore, that the only safe general rule is, to 
omit the division between manufacturing profits and trading profits in the 
system of accounts proper, leaving such comparisons to be made outside the 
books, possibly concurrently with the costing system in force. The reason 
frequently adduced in favour of distinguishing between these two portions of 
profit is, that it is beneficial for the manufacturer to know how the cost to 
him of the goods he makes compares with what they would cost him if pur- 
chased ready made ; the argument is admittedly a sound one, but the com- 
parison here suggested can be made outside the bocks, without involving any 
of the dangers of unsound finance which an adoption of the separation in the 
actual books may tend to bring about. 

Where the business is one of a simple character, using but little plant, 
working mainly " to order," and not to produce stock for a warehouse, it may 
be possible to render the manufacturing and trading accounts in the form of 
one statement only ; this involves, however, no difference in the principles 
upon which the accounts should be prepared, beyond the fact that in amal- 
gamating the two accounts, the credit entry in the manufacturing account, 
and the corresponding debit entry in the trading account, representing* total 
cost of goods manufactured are extinguished. 

The financial principles by which the accountant to a manufacturing 
undertaking should be guided in preparing a profit and loss account, are in 


the main the same as in any other business, but some of the more important 
counsels may perhaps be mentioned : 

1. Stock on hand (whether finished, partly finished, or in a raw state) 

should never exceed its cost price, and no profit should be taken 
credit for until the goods are sold. 

2. Sufficient depreciation must invariably be allowed in the case of 

buildings, plant, and all other assets the value of which steadily 

3. Loose tools and patterns should be written off as they become worn 

out or useless ; the former are perhaps best dealt with as stock on 
hand, and made the subject of a periodical revaluation at the time 
of stocktaking; while the latter must generally be regarded as a 
more or less ephemeral type of asset, and should be rapidly depre- 
ciated. They are frequently valueless within two years of their 

The question of depreciation in regard to manufacturing businesses is a 
wide one, but the vital necessity of this charge against profits is frequently 
imperfectly grasped. The estimated life of the asset should be the basis on 
which it should be written off, and the annual (or other) transfer against 
profits should be designed to reduce the book value of the asset to what it 
would fetch as scrap iron, or other its residual value, by the date at which 
its usefulness as a productive machine is nil. Depreciation is sometimes 
effected by writing oft* a fixed percentage on the original cost, or, again, by a 
fixed percentage on the diminishing' value shown by each year's balance sheet ; 
the annuity method is useful where the life of the asset is expected to be a 
long one, and the question of interest enters into calculation, while the effect- 
ing of a sinking fund policy with an insurance company is a method which at 
once entails a regular charge for depreciation of existing assets, and provides 
a sum of money for the purchase of fresh assets to replace them on their 
extinction. A depreciation reserve is sometimes built up, in preference tc 
actual writing down of the asset, but, provided the amount of the reserve be 
deducted in the balance sheet from the figure at which the asset stands, the 
practical result is the same in both cases. The method to be selected in any 
particular case is largely a matter of choice, but in every case it is imperative 
that adequate depreciation shall be provided for, and the calculations in 
connection with it should err, if at all, on the side of generosity. Depre- 
ciation should not, in a company, be regarded as an appropriation of profits, 
and one which arises for consideration after shareholders 1 dividends have been 
paid, but as a necessary expense before profits are ascertained. A periodical 
revaluation of plant, machinery, and other assets is useful in order to check 
the basis upon which depreciation is being charged, but such revaluations, 
including as they do the effect of external fluctuations in the current price 
of similar assets, are themselves rarely a fair basis upon which to depreciate 
an asset. 

"The statistical books kept by a manufacturer are usually numerous, and 
their form varies greatly according to the class of business. The books 
usually employed are -- 


(a) Office. 

1. Register of quotations supplied to customers. 

2. Register of orders executed, with specifications and prices. 

3. Register* of customers, with information as to their financial 


4. Register of orders issued for the supply of raw materials to 


5. Register of invoices. 

6. Register of estimates for manufacture of goods. 

7. Register of orders issued for manufacture of goods. 

8. Register of goods manufactured. 

9. Register of goods despatched, 

10. Register of plant, and values thereof. 

The above may assume various forms, and the use of the card index or 
card ledger system is useful for many of them, e.g.> register of orders 

(b) Warehouse (raw materials). 

1. Register of stores received. 

2. Register of stores issued to works. 

3. Register of stores returned to vendor. 

4. Register of stores returned by works (being in excess of actual 

requirements for any particular order). 

5. Stores ledger ; recording stores received, issued, and on hand, and 

written up from the preceding four registers. 

All the foregoing are kept, in quantities and at monetary cost, classified 
under description of goods. All stores purchased and issued should pass 
through the above books, even though they may be delivered direct to any 
particular job, and for the correctness of quantities and prices the storekeeper 
should be responsible. 

(c) Warehouse (manufactured goods}. 

1. Register of manufactured goods received from factory. 

2. Register of ready-made goods purchased. 

3. Register of goods issued in execution of customers' orders. 

4. Stock ledger; written up from three foregoing registers. 

The foregoing are kept in quantities, and the monetary valuation em- 
ployed is in every case the cost ; the latter is obtained from the cost ledger 
in the costing department. All goods manufactured should pass through 
the warehouse books, even though their issue therefrom be simultaneous with 
their delivery to the warehouse keeper. 

(d) Timekeeper. 

1. Time books. 

2. Summaries of wages paid and their allocation to different orders 

for manufacture of goods. 

3. Registers of employees and their rates of wages. 

(e) Cost department. 

1. Estimates of cost of manufacture of parcels of goods, or of specific 

articles, * 

2. Summaries of wages, materials, and expenses used or incurred in 

manufacture of specific parcels of 


3. Cost ledger; this is written up from the two foregoing classes of 
statement, and such other information as may be necessary. An 
account is opened for each parcel of goods as its manufacture 
is commenced, and to this account are debited a due proportion 
of all expenditure incurred. Upon completion the total of a 
parcel cost forms a basis for entry of the finished stock in the 
warehouse-keeper^ books, and the account in the cost ledger 
should be closed. The total balances of the accounts open at 
any one time thus supplies the valuation of " work in progress " 
required for the manufacturing account. 

Additional books will be necessary in many cases, and may be drawn so 
as to suit individual requirements. The statistical books, recording the 
history and position of assets, should as far as possible be made to har- 
monise with, and explain, the accounts recording those matters in the 
financial ledger, e.g. 

The " Register of plant " explains the ' plant and machinery " account 

in the impersonal ledger. 

The " Stores ledger 1 ' gives and explains the amount of " stores in hand' 4 * 
in the trading account, and the total money balances on the stores 
ledger should equal the valuation yielded by a stocktaking. 
The "Stock ledger" similarly gives and explains the balance of stock on 

The " Register of manufactured goods issued" explains the "sales 

journal," &c. 

If the cost of manufacture of goods be accurately computed, a separate 
journal (part of the system of accounts) can be kept to record the cost of 
each parcel of goods transferred to stock, and the " total cost of goods 
produced," i.e. the total of this journal, can at any time be inserted in the 
manufacturing and trading accounts. If the other analogous journals (sales, 
purchases, &c.) are also posted in their respective accounts, it will be possible 
to prepare a profit and loss account and balance sheet at any time, without 
the necessity of a stocktaking, as follows : 

1. Manufacturing account. 

The balance of manufacturing account (after crediting cost of goods 
manufactured) will represent the value of stock of raw material 
on hand, plus the value of work in progress ; the former figure 
can be obtained from the stores ledger, and the latter from the 
cost ledger. 

2. Trading- account. 

The value of manufactured goods on hand, for purposes of the 
trading account, can be obtained from the stock ledger, and the 
trading profit will be such amount as is necessary to cause the 
two sides of the trading account to agree, after the inclusion of 
this item. 
8. Profit and loss account. 

The deduction of balances of expense accounts from the trading 
profit shown by the trading account, will give the net profit. 





Statement of Transactions 

for the month of 


. Gush Book. 

Receipts paid into Bank .... 
., remaining to be paid into Rank 


Sales Ledger Accounts . 
Purchases Ledger Accounts 
Nominal Ledger Accounts 

Coouas .... 


Cheque* df**a , 


Purchases Ledgor Account* 

Sales Ledger Accounts . 

Nominal Ledger Accounts- 
Wages , . . , 
Travelling Exponscs . 
Commission . 

Petty Cash 

Contras . 

Private Payments Book. 
Cheques drawn 

Directors' Fees 
Salwios .... 

^ Sank Account. 

Balance at commencement , 
Receipts paid in as above 
Cheques drawn as above 

Per Cash Book . 

Per Private Payments Book 
Balance at end of month 

Potty Cash BOOK. 

Balance in hand at commencement 
Cheques for disbursements as above 

Sundry manufacturing charges 
Stamps and telegrams 
Stationc-y *r.d sundry offing exp 
Carmv;a . . . . ' 
Etc., ewo 

Balance in hftad al end of month 


Wages on manufacture- 
Class A , t , .. 
B . % , , . 
., C , . 

Sundry labour and expenses . 

Tool-making, etc 

Machinery, plant, buildings, eto. 
Additions . 
Repairs and renewals .. 

Engine and machinery expenses 

Horses, carts, etc 

Warehouse, packing, etc. . 

Purchases Book 

Pig-iron , , .- r 

Sundry materials ..... 

Tools, tool-steel, files, etc. . '. '. 
Engine and machinery expenses 
Sundry manufacturing charges 
Coal and slack ...... 

Machinery, plant, buildings, etc, 

Additions ...... 

Repairs and renewals .... 

Rent, rates, taxes, and insurance 

Gas and water ...... 

Stationery and sundry office expenses , 
Packing, packages, etc ..... 

Carriage outwards and shipping chargce . 

Advertising, electros, eto. 

Factored goods ..... 

Etc., etc., etc. ..... 

Purchases returns 
Discount on purchases 

Sales Book. 

Class A , . 
., B . 
C . 

Eto., etc. . 

Factored goods 
Shipping charges 
Packages . 
Sundries . 

Sales returns . 
Discounts OQ Sales . 

**-- Comparative Statement. 

(Capital Expenditure excluded). 

Salos, net, for the month .... 

from corn uiencement of year 
Purchases, net, for the month . 

from commencement of 


Wages and salaries, etc., for the month . 
from commencement 

of" year 

Petty cash for the month 

from commencement of year v 
Debtors per Ledger Balance Account 



MANUFACTURING CHEMIST: How to become a. The applica- 
tion of chemistry to industrial processes gives employment to many chemists 
who have undergone a thorough training for their wo*k. They find em- 
ployment in gasworks, breweries, chemical works, and other manufacturing 
concerns, while as analytical chemists they are chiefly employed in the 
examination of the qualities of food-stuffs, drugs, &c. There is undoubtedly 
a profitable field for the ambitious man who chooses to go in for chemistry 
from the manufacturing point of view. He may elect to take up pure 
science in the hope of getting a demonstratorship as a stepping-stone to 
a professorship. In that case he should do his utmost to secure a training 
at one of the older Universities, although, so far as mere scientific instruction 
is concerned, he might get instruction equally good in one of the many 
provincial Universities and University Colleges, where the cost would be at 
least 50 a year less. This article, however, is concerned largely with the 
man who decides to take up Applied Chemistry, and it is for such men that 
the following information is intended. 

A wide general education is a necessity, including Latin, German or 
French. To the analytical chemist German is more important than French. 
Science, particularly Chemistry and Physics, should be studied ; but facts are 
of less importance than the power of demonstrating them. The boy who can 
perform ordinary experiments neatly, and who has been trained to observe the 
ordinary and extraordinary phenomena connected with them, is likely to make 
a more successful chemist than he who has a mere knowledge, very wide, of 
chemical facts and formulae. Mathematics is a very important subject, and 
graphical methods of solving algebraical problems should be thoroughly 
understood. The pupil should acquire the power of expressing himself in 
clear, terse English, which at school receives far less attention than its 
importance deserves. The school period should be prolonged to the age of 
seventeen, or at least sixteen, and the pupil should by this time have passed 
the Oxford or Cambridge Local Junior or an equivalent or higher Examina- 
tion, and his certificate should state that he passed at one and the same 
time in (1) English, () Latin, (3) Arithmetic, (4) Algebra to Simple Equa- 
tions, (5) the first three books of Euclid, (6) French or German. 

There are three ways in which a young man may train himself for work in 
Applied Chemistry. He may spend about three years in a University or 
University College and then seek a post as assistant chemist. He may spend 
half his time in the works dyeing, brewing, gas, paper-making, &c. and 
half in a class. He may spend all day in the works and get his general 
training in private study and evening classes. The man who can afford it 
should by all means take the first (University Course) and follow it up with 
a year or even two years in Germany. He will thus qualify himself for a 
far greater range of employments technical or professorial and such a 
training will fit him far better than others to be a leader of men, and 
possibly to combine the duties of manager and chemist. If he cannot afford 
one of the older Universities, one of the newer ones, or one of the University 
Colleges, will serve his purpose well, and the cost away from home would not 
be more than .^lOO a year. A year in Germany need not cost more than 
including travelling expenses. The second (half-time course) is 


growing in favour. In Edinburgh, for instance, pupils in the City Gas 
Department may spend half their time in the works and haJf at the Heriot- 
Watt College. The system, however, is not yet sufficiently developed for us 
to give more than the advice to adopt it if possible. 

The third course is the one usually followed by those who cannot afford 
the first. Arrangements are made with the head chemist or the manager of 
some particular works to enter the chemical department as a pupil. The usual 
period of apprenticeship is three years, and the premium d u !50. A portion 
of this is, however, generally returned as wages. A really clever and hard- 
working man may do as well in the end after such a training as many who 
have spent far more on their general education, but he is more or less tied to 
one branch of Applied Chemistry, and cannot have the same grasp of scientific 
principles as the more highly educated man. He tends to become " a rule of 
thumb " man. If, however, he is shrewd, he can widen his general knowledge 
by private study and attendance at evening classes. In the works he must 
make up his mind to keep his eyes more active than his tongue. If the 
student aims to become a Public Analyst, he should apprentice himself to 
one for a period of three years. The usual premium is oPlOO, and no wages 
are given. 

Although many well-known Consulting and Analytical Chemists do not 
belong to the Institute of Chemistry (Offices, 30 Bloomsbury Square, W.C.), 
it is advisable in these days of keen competition to qualify for entrance. 
The letters A.I.C., or better, F.I.C., after a man's name are a guarantee 
that his application for a post is worthy of close attention. The book of 
regulations for the admission of Students, Associates, and Fellows can be 
obtained for a shilling on application to the Registrar, Institute of Chemistry, 
30 Bloomsbury Square, W.C. There are three grades of members Students, 
Associates, and Fellows. 

First Grade. The candidate for the Studentship must be over seventeen 
years of age, and must have passed a Preliminary Examination in subjects of 
general education approved by the Institute. lie must also show that at 
the time of making application for registration he is working at an institution 
recognised by the Council or in the laboratory of a Fellow of the Institute, 
with the object of qualifying for the profession of Analytical and Consulting 

Second Grade. It is not obligatory on a candidate for the Associateship 
to have been registered as a Student, but such registration will be found 
advantageous. In addition to the Preliminary Examination mentioned above, 
he will have to pass two others the Intermediate and Final. To be ad- 
mitted to the Intermediate Examination, the candidate must prove that he 
has regularly attended systematic day courses in an institution recognised by 
the Council for at least three academic years. As an alternative to these 
three years' training, a candidate may take one of two years and work 
systematically for two other years in the laboratory of a Fellow of the 
Institute. No questions as to time or manner of training are asked of a 
candidate with a Science degree of a University recognised by the Council ; 
but he must have taken both Organic and Inorganic Chemistry in* his Final, 
and Mathematics either in that or in his Intermediate. Those who hold 
a Science degree with distinction in both branches of Chemistry are, as a 


rule, excused the Intermediate altogether. The Final Examination for the 
Associateship lasts four days, and the candidate is expected to possess, in 
addition to a general knowledge of all branches of Chemistry, a thorough 
knowledge of one branch selected by himself from the following: Mineral, 
Metallurgical, Physical or Organic Chemistry, Analysis of Foods and Drugs 
and of Water, Biological Chemistry. A candidate who wishes to qualify 
himself for appointment as Public Analyst should take Analysis of Food and 
Drugs and of Water. 

Third Grade. For admission to the Fellowship (F.I.C.) an Associate 
(A.I.C.) is required to have been registered for three years, and to have been 
continually engaged during that time in the study arid practical work of 
Applied Chemistry in a manner satisfactory to the Council. 

Prospects. Having qualified himself in any of the ways described above, 
the young chemist should seek a post as assistant. The salary will probably 
not be more than j?120 to begin with. When appointed Analytical Chemist 
to some manufacturing firm he may expect ot'300, but if he is a good man 
and lucky, he may ultimately get as much as 1000 per annum. Managers 
of works are not usually chemists, but there is some prospect that the two 
posts may in the future be combined in the case of a man who, with a 
sufficient knowledge of Chemistry, combines the power of managing men. 


MONEY-BACK TRADING. A form of trading which is growing in 
popularity, particularly in the United States, though it has not been gene- 
rally adopted in England, is known as "money-back trading, 1 " the idea 
being that any dissatisfied purchaser may have the money he has laid out 
refunded to him immediately on the return of the goods he has bought. At 
first sight, to the conservative-minded trader, it sounds like an extrava- 
gant offer, leading to endless complications, but this has not been found to 
be the case in practice. 

The history of money-back trading is comparatively recent. About 
twenty years ago, a large department store in Philadelphia, which sold 
everything from a paper of pins to horse clothing, announced that any 
purchase made at that particular shop would be subject to the return of 
the goods, if, for any reason, they were found unsatisfactory. The further 
promise was made that money spent by the customer would be cheerfully 
refunded if he did not find other goods equal in value to take in place of the 
returned article. This idea was so largely and so well advertised that the 
particular firm's business increased by leaps and bounds from month to 
month and year to year. Indeed, so popular did the idea become, that other 
department stores, competing with the one which originated the scheme, 
had to fall into line. In Philadelphia, at the present time, practically 
every shop will give money back to a dissatisfied customer on the return of 
the article in an uninjured state. Of course, there is nothing very new in 
this, but from that enterprise probably dates the tendency of the American 
store to make good on every transaction. In the big English stores, redress 
of this character would be just as promptly obtainable ; in fact, it is a 
tradition with store-keeping nowadays on modern lines, that no dissatisfied 
customer shall leave a business establishment. 


But while this is the outcome of the money-back trading idea, prompt 
redress on the part of the store-keeper is not what is implied by the title. 
Really, it was a new and a strong argument devised for the sale of a pro- 
prietary article. The man who originated the idea in the stores was Mr. 
John E, Powers, who, as an advertising expert, is perhaps best known in the 
United States. Mr. Powers was connected with the enterprising depart- 
ment store in Philadelphia which first experimented with this policy, and 
a joint experiment helped to make, not only a national reputation for the 
shop, but for Mr. Powers as well. Afterwards, Mr. Powers took up advertis- 
ing writing for a number of firms and extended the principle of money-back 
trading by originating the selling policy of Fels & Company, the proprietors 
of Fels-Naptha, when they started to put their soap on the English market. 
The idea, which made so great a success in the store and which has largely 
determined all store conduct ever since, was adapted to meet the needs o[ 
the Fels-Naptha soap, and the money-back phrase became a leading feature 
in everything relating to its selling policy. In every announcement to users 
of soap, whether in daily, weekly, or monthly publications, the concise, plain, 
and direct offer was made that any grocer, or shopkeeper, was authorised to 
return the money for a single bar of Fels-Naptha soap or any number of 
bars bought at that shop, if the article was not found satisfactory in actual 
use. The further statement was made that the soap need not be returned- 
that the customer had only to go to his grocer or dealer and say the soap 
was not satisfactory to secure a return of his money. 

In connection with a proprietary article, this method was then a great 
novelty, and immediately attracted a great deal of attention, and the cam- 
paign of advertising then instituted became known as the " money-back " 
idea, which has been used to describe it ever since. As a matter of fact, 
from a business point of view, what really happened in this campaign, which 
was undoubtedly successful, was that an unanswerable talking point was 
introduced into the advertising, calculated to impress a practical people. 
When a proprietary article is unknown and the consumer has to learn its 
quality, perhaps the final argument that would weigh with him is the sug- 
gestion that he might try the goods without any risk to himself. Fels- 
Naptha made it possible for every agent handling the soap to return the 
money when demanded, and the simplicity of the scheme and its directness, 
in addition to the conclusive nature of the offer, were undoubtedly factors ir 
a great success. It is well worth the consideration of makers of similar lines 
of goods as to whether this strong selling note is not still as valuable as it 
ever was, and whether it is not the best selling policy that could be invented. 
Conservative traders are apt to think that such an offer must involve endless 
trouble and expense. It was predicted for Fels-Naptha that the office would 
be overcrowded with demands for the money back, and that it would give so 
much trouble to the retailer, that the policy could not possibly be pursued. 
Predictions were not verified in this case, and the offer was continued and 
made as general and as public as possible, the travellers being encouraged to 
communicate the matter to their customers and to encourage every body- who 
was dissatisfied with the speciality to go back and get the money paid for it. 

In actual practice the demands for a return of the money were so few 
as to be negligible. The calls for money back on this transaction, through- 


out Great Britain, during the last nine years, scarcely amounted to a 
hundred, and the offer has heen before the puhlic all the time. From my 
experience of money-back trading, which I pioneered in, England, I should 
think that any manufacturer of a really good article, who wishes to popularise 
his goods and establish a solid reputation for them, is safe in making the 
offer of instant return of the money to every customer who might be dis- 
satisfied with the purchase. The rank and file of people are honest, and do 
not take advantage of such an offer, or abuse it. Obviously such a scheme 
would not do for any article that was not worth the money, but so long 
as the article is worth the money the public would only take advantage 
of the offer in very few cases. This same principle of universal honesty 
makes it possible for large firms to open up numbers of small accounts on 
an instalment basis. There is a greater loophole for leakage in such trans- 
actions than there is in money-back trading of the type I pioneered, but from 
all accounts defaulters are rare even in the more dangerous proposition from 
the trader's point of view. 

The money-back offer has been made in many propositions since I first 
took it up, and I have heard no complaint of its success. The only traders 
who find it no use are people who are selling goods dishonestly and make a 
dissatisfied customer with every transaction. Such trading methods defeat 
their own ends, and it is not often that the makers are in the money-back 
field very long. In the same way, the money-back offer has been abused by 
traders who are foisting questionable goods on the people and have not the 
slightest intention of keeping to the terms of the contract. The public, 
however, have a shrewd habit of separating the wheat from the chaff', and 
the firm of repute which adopts this method of trading would find in it 
tangible results which would justify the innovation. 


One of the Founders of the Firm manufacturing 
Fds-Naptha Soap. 

MONTHLY STATEMENT. While the words "monthly statement" 
cover a vast variety of statistics and statements, most attention is paid, 
commercially, to the periodical returns of this nature which are submitted to 
those responsible for the working of large concerns, and particularly those 
enjoying the privilege of limited liability. 

Approximate balance sheets may be dealt with in this way, classified 
" trial balances " (see " Handy Trial Balance Book," published by Gee & Co., 
34 Moorgate Street, E.C.), and financial statements of various kinds, in addi- 
tion to stock statements, costing records, advertising expenditure and results, 
departmental transactions, agents" 1 returns, approximate trading and profit 
and loss accounts, and comparative records of various classes of expense. 

Indeed it may very truthfully be said that there is no limit to the ends 
to which the use of these periodical statements can be put. 

The value of curves and diagrams of all kinds should not be overlooked 
in this direction, and the increased attention which is being paid to com- 
mercial statistics generally leads one to hope that some day, in the near 
future, perhaps, a proper exposition of the art will appear in a permanent 

At present, while Mr. Arthur L, Bowley, M.A., F.S.S., has written very 


learnedly on the matter from a mathematical standpoint ("The Elements 
of Statistics," King & Son, Orchard House, Westminster), the purely com- 
mercial aspect of the subject has not, so far as we arc aware, been systematically 

A form has been published by Mr. G. W. Iladley, which is a useful 
and suggestive example of a monthly statement for submission to a board 
of directors (see p. 24). 

the motor-car for any purpose has been of comparatively recent growth, and 
the special development of vehicles for trading purposes has been delayed 
owing to the tendency to make the most of the new power for purposes of 
pleasure. For many years the motor-car was primarily designed as a vehicle 
for carrying passengers, and any utility it might have had for business 
purposes has been treated as a side issue, the idea always being that the 
motor-car used for trade purposes might be in some measure transformed 
into a car for private use. Tins point of view has in practice delayed the 
development of a vehicle which should serve a purely commercial purpose, 
and indeed its evil effects are still felt in this particular industry. It has 
always prevented the value of the motor-car being thoroughly realised by 
traders who have much work to do outside their own establishments, in 
delivering goods. 

The use of motor vehicles for transit may be said to date back to the day 
when their possibilities were realised as a substitution for the old horse 
omnibus. The tendency to use them for this purpose attracted the attention 
of firms delivering heavy goods over wide areas, but here, again, it became 
difficult to disassociate the motor-car from the vehicle of the van type, 
calculated to carry a load of from two to three tons. The first motor 
vehicles were largely used for haulage purposes, and were considered practical 
by furniture removers and similar traders whose goods bulked largely and 
were distributed over a wide area. To-day, however, it is being realised that 
the motor vehicle capable of carrying a small load of about 25 cwt. is 
not only practical to the trader, particularly the trader in the retail world, 
but is destined to be one of the most useful methods of distributing goods 
at his disposal. Even a load of 25 cwt, is too high for the majority 
of users in retail trades, and it is only of recent years that a determined 
effort has been made to meet the needs of the likely purchasers of cars 
capable of carrying about 5 cwt. 

The first business men to see the value of the smaller motor-car for rapid 
delivery were the newspaper firms issuing many editions, the success of 
which depended on their rapid distribution over a small area. The bulk of 
their parcels for this purpose were not heavy, and what was needed was a 
light and rapid car which could deliver many small parcels at stated points 
quicker than the most rapid method known in the average large city by 
means of the bicycle or tricycle. The newspaper firms designed for them- 
selves a vehicle which was not much larger than the small van used by local 
traders, on three wheels, propelled by pedals, and in the great business 
of distributing papers over an area of five, six, or eight miles these cars, in 
practice, have proved so thoroughly successful that there is no reason why 
this type should not be extended to suit the necessities of every local trader 




the butcher, the baker, the draper, or any man sending out parcels each 
day ; and experience teaches that it is an economical factor in doing this 
very necessary work. The great advantage of these small cars over the 
heavier vehicles of the old type is that they can be used economically for 
deliveries from door to door. It is impossible to make a large vehicle pay if 
it is to be constantly stopped and delayed every few hundred yards. The 
horse vehicle for this purpose is cheaper than the motor-van. The driver of 
the small car can stop his engine while delivering the goods, and start the 
machine again, and be off, and proceed to his next stopping place without 
any appreciable loss of time or without any waste in running the machine. 
The cost of the car is also proportionately smaller, so that its value has not 
to be taken into account when it is lying idle at different points to which 
it is sent. It is also easily handled in narrow streets, unlike a heavier van, 
and is practical for all purposes of delivery in suburban byways. 

There is no comparison between the rapid little motor vehicle and old 
methods of either pushing the vehicle by hand or driving it by pedals 
worked by the driver. It is not only more rapid in covering a limited 
area, but in the aggregate will carry more. Promptitude is also a point 
which every trader should take into account. Just as the vehicle of the 
van type does the work of four horses better, so the small vehicle for 
work which amounts to almost house-to-house delivery is destined to do the 
work of one horse, and do it almost twice as well. The constant duplication 
of this machine by stores which previously delivered by horse van is proof 
that it is not only a more effective means of transit, but also a wise economy 
in the end. 

An estimate of the cost of one of these vehicles has been carefully 
compiled from actual results by an expert. The car in mind cost complete 
about dflOO, carried about 7 cwt., and did its work under all sorts of 
conditions. Its cost per week worked out at : 


Driver . 18 


Renewals, tyres, repairs, &c. 

Petrol . 

Garage, cleaning, &c. 

Oil and paraffin 


Interest at 20 por cent, 



at present 


2 10 10 

For this sum the car is estimated to cover 60 miles per day, or about 
360 miles per week, which works out at a cost of Ifd. per mile/ It should 
be remembered that this estimate includes all costs that are likely to be 
incurred by the vehicle, and covers compensation for third parties, and when 
one realises that the car carries up to 7 cwt., its value as a method of 
distribution becomes at once obvious. 

For instance, take the delivery of bulky goods which are difficult to 
handle an r d awkward to carry. A typewriter is as good an illustration as 
any, and the usual practice is to deliver these under some contract rate 
of about 6d. per machine round greater London. Such a car as provided 
5or in the estimate would carry about twelve typewriters, and assuming it 


has to deliver at intervals of 2 miles for 24 miles to take each one to 
its destination, the cost only works out to 3^d. per machine. Similar illus- 
trations could be given by the dozen. See also MOTOR VEHICLES AND 

MOTOR TRADE: Its Prospects as a Career. This article purposes 
to deal with the motor trade solely from the point of view of the man who 
proposes to invest money in it, or contemplates going into the business as 
an employee or salesman. 

At the commencement of the industry a very considerable sum of money 
was made by company promoters largely owing to their perfectly accurate 
and incidentally optimistic predictions for the rosy future of motor-cars. 
That is to say, nearly all the present developments which have come 
about were foreseen and exploited when drafting the prospectus ; but 
actually none of these developments came into being in a practical form for 
some time for many reasons. The public, for instance, had not been edu- 
cated to the fact that a motor-car, to run successfully, had to be most carefully 
and accurately made ; again, the expense of producing satisfactory and efficient 
ma -1 lines was very great, added to which, the steels necessary for producing 
light yet strong machinery, such as is required for motor-cars, did not exist; 
therefore one may say that in the early days the investor lost money, although 
the company promoter in some cases made considerable sums. At the begin- 
ning it was a most undesirable industry in which to invest money, because 
the manufacturers had to learn their business at the expense of the investor. 
The result of this was, of course, that a great slump took place from the point 
of view of the investing public. When motor-cars had proved their utility 
and buyers began to appear, there were not sufficient well-equipped factories, 
both from a mechanical and monetary point of view, to meet the demand, 
with the consequent result that motor-cars had to be sold for very large sums 
of money. Here again the public got an exaggerated idea of the profits to 
be made by manufacturing motor-cars, and thus added impetus was given to 
the investor, for he thought he saw marvellous profits before him in the 
motor-car business. Some few firms did make abnormal profits, and curiously 
enough in some instances these very large profits were made by firms who 
sold motor-cars very cheaply. This cheapness was arrived at in two ways 
firstly, by taking very good care not to give too much value for money ; and 
secondly, by turning out a very great number of cars, and thus having a vast 
turnover, out of all proportion to the capital employed, which turnover 
seemed to show very large net profits. 

This again was abnormal, and in most cases, in one, or at the outside two 
years of this money making, these companies fell back to very small profits, 
and in some cases even showed large losses. 

It is well to understand that the motor-car trade, unless some extra- 
ordinary boom takes place, which no one believes possible, is really a sound 
engineering commercial business which will show a very proper return for 
money invested, and which in some years will even show an abnormal 
return ; when, for instance, a popular model has been evolved, of which 
the manufacturers can turn out an unusual quantity of replicas. The 
result of such a coup is to send up profits, and for a year, maybe, extra- 


ordinary prosperity will follow. The investor under these circumstances 
must be pleased at this prosperity, but must not expect it to continue. 
There is a good field in motor-car manufacturing and selling for the investor, 
but nothing abnormal ; and if any abnormal factor of prosperity exists, the 
investor must not expect it to continue for ever. 

The possibilities of the motor trade are far from exhausted in fact, one 
may almost say that they are still only just beginning. So long as it is pos- 
sible to go into the streets of our great towns and see the thousands of horses 
and carts still in use, so long may it be assumed that the motor business has 
not yet reached its zenith. This will not happen until every one of these 
horses and carts has been replaced by a motor. When this happy state 
of affairs finally arrives the motor-car will no doubt be infinitely cheaper 
than it is to-day, owing to the enormous numbers manufactured and the 
standardising of manufacture that will have been achieved. > 

At present the modern motor-car manufacturer labours under one great 
difficulty, that almost every year he has to change his models, either for the 
purpose of giving the public something better or because he has found an 
improved method of manufacturing which necessitates a change of models, or 
because the public demand a change. Whilst constant change is exceedingly 
interesting, it is not the best way of obtaining cheap motor-cars, or even the 
best motor-car. 

Outside the innumerable commercial possibilities of the motor-car, there 
comes the question of military use. Military transport experts are also 
taking note of the new developments, as instanced by the Napier baggage 
lorries employed during the Hastings run in 1909, and also by the em- 
ployment of maxim-guns mounted on motors during the late manoeuvres. 
Then, too, Napier motor engines are being largely used for naval purposes ; 
and no doubt other makers have had Government orders of this nature. 

Taking into consideration these various factors, it is obvious that the 
motor industry is really only at the commencement of its history, and this 
without reckoning the new field for employment opened by the development 
of aviation. 

The question, however, of investing money in motors is still one that 
requires most careful consideration, and I think the investor generally will 
do best by investing in existing companies, which, whatever the development 
of the motor trade may be, if they are well managed, will always stand the 
best chance of getting the cream of the new trade. Such companies being 
already established have vast commercial and manufacturing experience in 
this particular business, and it is easier for them to develop their existing 
factories than it is for an entirely new firm to build up a goodwill ana 
factory-selling organisation in competition with the established firms, unless 
it has something unique to offer the public. And it is well for investors to 
remember that it is seldom that new inventions of a far-reaching character 
are offered to new people. New inventions are first offered to the big exist- 
ing companies, and when these have failed to adopt them, the invention is 
next brought to others outside the ordinary run of that particular business, 
with the hope that outsiders in their ignorance may take them up. 

In regard to entering the motor business, the simplest and easiest way 
vn. C 


for small investors is to take up the agency of a good firm in either a town 
or district, and there develop the local trade in that particular make of car. 
A considerable amount of money is being made in this way throughout the 
whole country, and for those investors who give the necessary time and atten- 
tion to suiting the local requirements of their customers, a very good return 
for their investment is made. It is a class of business that wants incessant 
personal attention, and is seldom carried out successfully by the investor 
who merely instals a manager and provides the capital. Success is for the 
working investor rather than the sleeping partner. 

Turning next to the man who wishes to take up the trade as an employee. 
He has several courses open to him. Either he may apprentice himself in a 
factory and learn the making of cars, until he rises to the position of fore- 
man or manager of the machine shop, running shed, assembling shop, draw- 
ing office, &c., or he may be taken on at a firings garage, first as cleaner, 
then as driver and general repairer, and then as demonstration driver, until 
he finally becomes tester, with a iixed salary and a commission on sales. 
These two alternatives call for an intimate knowledge of, and practice in, 
actual working in machinery, fitting, repairing, electrical problems, &c., while 
the tester must be able to dismount, assemble, repair, test, tune up, overhaul, 
and drive a car. 

Associated with the above, and calling for expert knowledge, is that of 
salesman, but here a " talking knowledge " is a sine qua non. The salesman 
must be able to impart what he knows. He need n;>t necessarily be able to 
drive or repair a car, but it is better that he should be able to do so. He 
mast know all about his car its advantages over other makes, its perform- 
ances at competitions, its speeds, petrol consumption, and certificates held 
by the car, &c. Also he should possess a knowledge of coach and body work, 
and he must have the prices of accessories at his finger-ends. 

A pleasant manner, tact, and the power of summing up individuals are 
valuable assets in the sales department. Perhaps tact and common sense are 
the most important qualifications of all. Added to his selling qualifications, 
he should study the art of advertising, writing of pamphlets descriptive of 
his car, and should be prepared to defend his car against attacks in the press. 
His duties, therefore, include those of a journalist to a certain extent. He 
must, if he desires to rise, be capable of managing a department, such as 
secretary X colonial, advertising, repair, &c., and should study value received 
for any sums disbursed, and must be careful to see that all contracts are 
carried out to the letter. On the other hand, he must beware of general 
statements likely to give a wrong impression, by which he would be commit- 
ting his firm to a line of action not in accordance with their policy. As in 
other businesses and professions, prospects of advancement certainly exist, 
and capacity and hard work will always go to the front in the motor trade as 
in the banking or any other business. With regard to remuneration, it is 
impossible to state even generally what a man can earn as head of a depart- 
ment, either in a London showroom or a factory, either as salesman or as 

Speaking of the trade generally, I anticipate that in future the bulk of 
the business will be in the hands of a few leading firms, who will do most of 


their trading through agents. The smaller firms will go out of business, or 
amalgamate with bigger houses. The standard of cars will go up, and the 
manufacturer and retailer of a cheap car will not much longer be able to 
take advantage of the ignorance of the public, since that ignorance is 
growing less day by day. 

Now in regard to the individual who wishes to enter the trade as an 
employee, real common sense will cause him to improve his position in 
whatever part of the business he takes up. If he does that work which is 
allotted to him correctly, he will be very quickly put on to something better. 
Employers arc looking for such men all the time, but they have no use for 
those who, when they have failed in the position allotted to them, point out 
what a wonderful success they would have been in another position which has 
not been allotted to them. My experience is that the man who does not 
successfully carry out the small tasks given to him .seldom succeeds in the big 
ones in faci, most employers would be afraid of trying employees in big 
positions when they have foiled in small ones. 

So far as employees are concerned, their opportunities in the motor busi- 
ness are in some directions better than in some of the standardised businesses, 
because the motor business is still expanding; but unless they have ability, 
even in an expanding business, they will not succeed any better than they 
would in a stationary or declining business. Although the motor business is 
expanding, it has exceedingly able people connected with it, people who 
expect a good deal from their employees, and the employees have to be just 
as much alive and on the alert as the employers. The motor business is die 
place for people who are prepared to work very hard and for very long hours ; 
it is no place for the man who wishes to pass his declining years in well-paid, 
drowsy ease. S. F. EDGE. 

Managing Director of S. F. Edge, Ltd. 


Writers on motor subjects indicate the day when motor vehicles will 
largely solve the difficulties of the commercial traveller. In the old days 
the commercial traveller did much of his work on the road, taking his 
samples round in a horse-drawn vehicle, and of course this was a method 
that could not compete with the advance and development of the railway. 
Under present conditions the commercial traveller can travel at a maximum 
of a penny per mile by train, and under these conditions he is practically 
free from friction. This is true as long as he is unaccompanied by heavy 
samples or baggage, but directly his samples begin to increase, excess luggage 
fares, porters, tips, and various incidental expenses increase rapidly, and the 
total of his travelling expenses ceases to be represented by his railway fare. 
There is one point, however, in travelling which is overlooked. While 
travelling by rail may be cheaper than travelling by road in the old-fashioned 
way, it has still some very great drawbacks. The commercial man has 
planned his visits to small towns close together, bearing in mind the times 
at which he arrives and the times at which he must depart. For instance, he 
may be in a town at 11 o'clock to see two people, and due out of that 
town at 12.5, and the next train, if he misses that, may not go to his 
next destination before 2.30 or thereabouts in the afternoon. Obviously 


it is to his interest to get out of that town on the 12.5 train, and the 
traveller is often tempted to hurry over his work and to neglect his primary 
mission of convincing the customer and retaining his patronage, in his desire 
to catch the train essential to his next journey if he is to properly cover the 
ground. Every trader knows the traveller who is tied to his time-table, 
and who begins to fidget and show signs of irritation when he feels that the 
time he has allotted to the interview is being extended, and yet it is at this 
point that business for the commercial traveller often becomes most interesting. 
The loss involved in neglected opportunities through catching trains, by 
commercial travellers visiting small towns with poor train services, of which 
there are many in this country, can scarcely be calculated. 

One advantage of the motor vehicle is that it is quite independent of the 
time-table. The five minutes which mean so much to the traveller who has 
a train to catch can be cheerfully given up by the commercial traveller with 
a motor vehicle. If the difference between the train to be caught and the 
train following is an hour or an hour and a half, a quite frequent contin- 
gency, the five minutes extra costs the traveller precisely that amount of time. 
With a motor vehicle the man can sacrifice the five or ten minutes with the 
cheerful consciousness of knowing that he is only sacrificing just that 
necessary time which is spent in pleasing the customer. Then, again, the 
motor vehicle as a means of transit for commercial travellers is more con- 
venient than the railway system in districts where towns are frequent. 
Travelling by rail the representative has to constantly keep on loading 
and unloading his samples and paying for their porterage in the towns which 
he visits, and in the districts which most travellers cover he has to do this 
three to five times per day. By motor vehicle he may carry all the goods 
necessary and lose no time in making the necessary arrangements. He can 
run his vehicle up to the shop door without incurring incidental expenses, 
and when that call is finished he can go on to the next town, 10, 12, 
or 15 miles distant, and repeat the process. In this connection the motor 
vehicle has decided advantages which should be carefully considered by manu- 
facturers who are sending out representatives. 

Another point worth noting is that commercial travellers are frequently 
obliged to completely neglect the small village. The main line services 
in this country are fairly satisfactory, although they leave much to be 
desired, but when one conies to calling on small villages, the sacrifice in 
making the visit in the matter of time is often so great that districts have 
to be left out of the itinerary altogether. To visit, say, two small villages, 
which might provide two good orders, between towns 20 miles apart, and 
taking the two big towns as well, might conceivably take three days, and the 
commercial traveller simplifies the proposition by taking the two towns in 
one day and leaving the two villages out altogether. The motor vehicle 
might very easily take in the whole of the four towns in one day, the journey 
being progressive, and the time lost in linking these two towns up being 
practically nil. If it were only for this last advantage of linking up villages 
with towns and making the journey of the traveller one of easy stages, rather 
than a question of fitting awkwardly grouped towns to awkwardly arranged 
time-tables, there would be a case for the motor-car as a valuable adjunct to 
the resources of the commercial man. 



Here is an interesting time-table which was worked out by a motor 
expert in dealing with this same subject, which should be very suggestive 
to business men. The itinerary selected shows the travejler journeying from 
London to Guildford via Epsom, and calling at every station including 
Raynes Park, and using only one railway the London & South Western. 
The traveller is allotted an average of one hour at each place, and is pre- 
sumed to arrive by train at Guildford on the third day, where, by motor-car, 
he arrives at 4 P.M. the preceding day, a clear gain of five working hours. 


Taking the train service as from London to Raynes Park 
and Guildford 

One hour stop in each town 



Dep. London .... 

9. 2 A.M. 

9. A.M. 

Arr. Raynes Park .... 

9.29 A.M. 

9.40 A.M. 

Dep. Raynes Park .... 

11.2.5 A.M. 

10.40 A.M. 

Arr. Worcester Park 

11.31 A.M. 

10.50 A.M. 

Dep. Worcester Park 

3.17 P.M. 

11.50 A.M. 

Arr. Ewcll 

3.23 P.M. 

12. 5 P.M. 

Dep. Ewell 

5. 1 P.M. 

1. 5 P.M. 

Arr. Epsom ..... 

5. 6 P.M. 

1.15 P.M. 

Dep. Epsom 

( 9-46 A.M. ) 
( 2nd day j 

3. P.M. 

Arr. Ashtead .... 

9.52 A.M. 

3.15 P.M. 

Dep. Ashtead .... 

11.49 A.M. 

4.15 P.M. 

Arr. Leatherhead 

11.58 A.M. 

4-. 30 P.M. 

Dep. Leatherhead 

3.42 P.M. 

\ 9. A.M. 

\ 2nd day 

Arr. Bookham .... 

3.48 P.M. 

9.20 A.M. 

Dep. Bookham .... 

5.26 P.M. 

10.20 A.M. 

Arr. Effingham .... 

5.31 P.M. 

10.50 A.M. 

Dep. Effingham .... 

6.11 P.M. 

11.50 A.M. 

Arr. Horsley .... 

6.15 P.M. 

12.15 P.M. 

Dep. Horsley .... 

f 10.25 A.M. ) 
\ 3rd day J 

2.15 P.M. 

Arr. Clandon .... 

10.32 A.M. 

2.35 P.M. 

Dep. Clandon .... 

11.55 A.M. 

3.35 P.M. 

Arr. Guildford .... 

12. 6 P.M. 

4. P.M. 

This is an example quite typical of a traveller's average itinerary, and is 
very suggestive, but the possibilities of improvement in travelling conditions 
are much more apparent when one takes them in relation to towns in the 
provinces where many small centres are a little further apart than suburban 
towns, and are served by a much more inadequate train service. 


MUNICIPAL APPOINTMENTS. Municipal appointments are greatly 
sought after, as are appointments under all public bodies, for the reason that 
they give security o tenure, fair working conditions, and substantial stipends, 
and generally carry with them a superannuation or pension. To-day there 
are many appointments available in the local municipal service, and the 
following gives a list with the qualifications necessary and the average rates 
of pay. Municipal appointments are frequently advertised locally, but many 
towns give wider publicity to vacancies, choosing local government and other 
journals which specially deal with affairs relating to the activities of the 
department in which the vacancy has occurred. 

Town Clerk. The office of Town Clerk is generally given to members 
of the legal profession. There are, however, some instances where this 
qualification is not imposed, but these cases are few. The duties of the 
Clerk are somewhat numerous, especially in smaller boroughs where separate 
officers are not appointed to undertake the work of education and to control 
the finances. Owing to the abolition of School Boards and to the fact that 
the municipality is the governing body for education in county boroughs, 
Town Clerks have been obliged to guide their Councils and Education 
Committees upon the subject as well as administer the provisions of the Act 
of 1902 a much heavier task than that imposed by the former Education 
Act upon the Clerks to the School Boards. Where the district is large a 
separate officer has been appointed at a salary of ^150 a year and upwards 
to about cXMOO or 500. In towns of average size the Town Clerk keeps 
the whole of the accounts. In other instances a Borough Accountant is 

Primarily the Town Clerk must be conversant with the provisions of the 
Local Government Acts, and the large class of legislation outside those 
Acts, particularly the Public Health Acts dealing with municipal affairs. 
He must attend the meetings of the Council., and, when appealed to, give 
advice upon legal questions affecting the duties of the Council. He 
prepares the agenda of the meetings, and is responsible for the reports of 
Committees, and is the chief executive officer of the town or county borough. 
Upon special civic occasions he generally appears in wig and gown, and it is 
his duty to read the text of royal and other addresses presented from time 
to time under the common seal of the municipality. 

In a number of smaller boroughs the Town Clerk is still permitted to 
continue his private practice as a solicitor. The town usually reaps the 
advantage under such an arrangement by obtaining the services of an 
able man at a moderate fee, which also includes the services of his clerks, 
but the whole trend of modern administration is against a continuance of 
the system. When a whole-time officer is appointed, municipal offices and 
a staff of clerks are required for the use and assistance of the Town Clerk. 

The salary of a Town Clerk varies with the size of a town and whether 
he is a whole-time servant or not. It may be as low as X 3 300, and is as 
high as \ 500 and 1 3 2000. 

Borough Treasurer. Usually the office of Borough Treasurer is included 
in that of the Borough Accountant or Comptroller, but is often held by a 
local bank with which the corporation's account is kept. In such circum- 


stances no remuneration is paid for the treasurership as distinguished from 
the banking charges, if any. Some banks allow a small interest on the credit 
balances and charge interest on overdrafts. t 

Medical Officer of Health. Every district, town, or city council must 
appoint a Medical Officer of Health, who has to be legally qualified in 
medicine, surgery, and midwifery. In districts with a population of 50,000 
or upwards the Medical Officer must in addition possess a diploma in 
sanitary science, public health, or state medicine, or must have been Medical 
Officer for a district with 20,000 population during the years 1889 to 1891 
inclusive, or for three years prior to August 1888 served the Local Govern- 
ment Board as an inspector or Medical Officer. 

A special order may be obtained from the Local Government Board to 
unite districts in the same county for purposes of combining the work of the 
Medical Officer. In that case the question of salary is a matter for arrange- 
ment. The Medical Officer may also carry on his private practice under 
certain conditions in the area of a town or city council; but the officer of a 
County Council cannot undertake private practice except with the express 
permission of his authority. 

The salary of a Medical Officer varies according to whole or part time 
employment from 150 to 1000. 

The duties of the offices are somewhat exacting as well as onerous. The 
Local Government Board has laid down definite instructions upon the 
subject. The Medical Officer is expected to inform himself of the general 
health conditions in his district, the causes of disease and how far this can 
be mitigated. Upon the results of his inspection he is expected to advise 
his council with respect to the issue of bye-laws and regulations. Should an 
outbreak of disease occur he must visit the spot infected and organise as 
well as supervise all the necessary steps for its abatement. The Inspector of 
Nuisances works under his instructions in such connection, and generally has 
to act as an informant to him concerning insanitary conditions in the district. 
The Medical Officer's duties also extend to the inspection of food exposed 
for sale. If he deems this unfit for consumption, he can order it to be seized 
and commence proceedings before the justices. By special powers he may 
on the justices' 1 order search for unfit food. Again he must inspect fac- 
tories and workshops where offensive trades are conducted and endeavour to 
minimise the offence to public health. At the end of every year he has to 
prepare a report dealing in detail with the health conditions of his district, 
as well as reporting to the Local Government Board upon the subject of 
epidemic disease and submitting also quarterly returns of sickness and 

Borough Surveyor. See SURVEYOR : How to become a. 

Tramway Manager. Where the municipality owns the tramways a 
Tramway Manager is required. His qualifications consist usually in a 
practical knowledge of electrical engineering. In some cases the condition 
is imposed that he should be a qualified electrical engineer with workshop 
training. It is essential of course that such an officer should be able to take 
complete control of the plant, apparatus, car sheds, and works of an electrical 
undertaking, possess necessary ability to organise the men, and have com- 


mercial experience, for he must be prepared to advise his authority on all 
questions affecting the rates, working hours, and payments to staff'. 

The salary offered for such a post varies from X'300 or o(?400 to X } 1500 
a year. 

Electrical Engineer. Many municipalities now possess electrical under- 
takings and require an Electrical Engineer, whose duty it is to control the 
whole supply, to organise the staff, and generally to be responsible to the 
authority for the department. He has also to watch carefully the manner in 
which the wiring is carried out and provide regulations to be enforced by his 
authority against so much of the amateur work that is utilised in some dis- 
tricts. Technical skill and commercial knowledge are essential for such a 
post. The salary for the Electrical Engineer ranges on a scale somewhat 
similar to that of the Surveyor. 

Water Engineers. Some municipalities link the duties of a Water 
Manager with those of the Surveyor. But this is usually in the smaller 
boroughs. In larger municipalities the undertaking is too large for such 
divided control. The officer appointed as Water Engineer should be a mem- 
ber of the Civil Engineers and possess knowledge of water analysis, pumping 
and general machinery, the laying of mains and other incidentals relating to 
water supply. He has to attend the meetings of the Council and to advise 
the members upon all technical matters affecting his department. Salary 
depends upon the size of the waterworks and ranges from 100 to JP1200. 

Sewage Works Manager. This is an appointment which in the early 
days of sewage works was frequently given by small authorities to a road 
foreman or foreman bricklayer. Hut to-day science demands a man who has 
some experience of chemistry and is able to deal with the problems of 
bacteria beds and effluents. He ought to possess some engineering know- 
ledge, in view of the pumping machinery under his control, and his successful 
treatment of the sewage must depend upon his chemical skill. However 
excellent the system adopted by his Council, this will largely depend upon the 
Sewage Works Manager's control. The salary approximates between ^150 
and jt } 350 per year. 

Sanitary Inspectors. Borough Councils vary somewhat in the condi- 
tions they impose upon candidates for appointment as Sanitary Inspectors, 
In some districts they have appointed men possessing a local reputation as 
bricklayers 1 foremen, or architects" assistants, but without any intimate tech- 
nical knowledge. But in such cases local favouritism has ruled the appoint- 
ment. The average candidate must, however, be prepared with up-to-date 
qualifications. He should possess knowledge of elementary physics and 
chemistry in relation to water, soil, air, and ventilation ; also of building 
construction in its sanitary relations, measurements and drawing plans to 
scale; and understand the practical duties of a sanitary inspector in respect 
to drawing up notices as to sanitary defects, taking samples of water, food, 
and drugs for analysis, food inspection, drain testing and disinfection, 
methods of inspection, note-taking, and reporting. 

The Sanitary Inspectors' Examination Board holds examinations of those 
desirous of qualifying for the post in the metropolitan area, and it may be 
useful to state that the Board recognises as a substitute for the ureliminarv 


examination the following examinations : Junior Local of Oxford or Cam- 
bridge, the Junior Certificate of the Central Welsh Board, the third-class 
Certificate of the College of Preceptors, the Local Examination of the 
Examination Board of the National Union of Teachers, or any equivalent or 
higher examination comprising all the subjects stated in the Sanitary Inspec- 
tors" Examination Board for the preliminary examination. Later he has to 
pass the technical examination. He must then be twenty-one years of age 
and submit evidence of training, and give proof that he has served three 
years as Sanitary Inspector or a somewhat similar office. The salary is 
usually between 100 and ^250 a year. 

School Attendance Officer. The School Attendance Officer is now 
under the control of the municipality through its Education Committee, 
being one of the officers transferred by the Act of 1902 from the School 
Boards. His duty is to obtain as high a percentage as possible of attend- 
ances at the Elementary Schools in the borough. The measure of the 
officers success is demonstrated by the attendances percentage. For this 
purpose he has to be in constant touch with the head masters and head 
mistresses, and to visit the homes of the children in cases of their absence 
from school and to become acquainted with the reasons for such absence. 
Repeated absences without sufficient cause mean a prosecution, and the officer 
has to take the necessary legal steps to secure a conviction by bringing the 
parent before the magistrates. The officer may on occasions have to examine 
the children concerning their knowledge before the necessary legal steps are 
taken. In some localities the duties may be associated with other work, but 
in towns of any size the officer has to devote his whole time to the work. 

The salary varies from i90 to 150. In large boroughs or county dis- 
tricts a superintendent officer is appointed, whose duty consists in controlling 
the work of the subordinate officers and devising every possible means of 
securing regular attendance of children at the elementary schools. 



NATIONAL ADVERTISING. The national advertiser, of course, is 
by far the most important of all advertisers, both in numbers, spending 
power, and volume of trade. The national advertiser is the advertiser 
whose goods are sold throughout the length and breadth of the country. 
He is generally a manufacturer who sells his goods through wholesalers and 
retailers to the general public, establishing a direct connection with the 
public by means of his trade-mark, and the advertising connected therewith. 
He uses all the methods of advertising; press advertising, posting, circu- 
larising, show-cards, railway advertising, &c. His methods are always large 
and ambitious ; his aim is to cover the whole of the country, as with a 
blanket, in some form or other, with advertisements of his products. Such 
advertiseys are the proprietors of Pears'* Soap, Bovril, Fry's Cocoa, Sunlight 
Soap, Wincarnis, Plasmon, Rudge-Whitworth Bicycles, and so on. You will 
find the goods of these advertisers throughout the length and breadth of the 
country. There is not a village in any out-of-the-way corner in which their 


Then the trade should be interviewed, and their views on the possible 
reception of a new article ascertained. It should be found out what they 
think of the articles at present in possession of the market, what features 
please them, and to what features they object. With all these data before 
him the manufacturer can then plan his advertising campaign along in- 
telligent lines. AVith data regarding conditions in the North of England 
he can in a manner most likely to achieve success plan his campaign in that 
territory. It may, however, be necessary to form a different campaign for 
the South of England. The point is that the whole campaign as originally 
laid down must not be laid down without clue investigation of the present 
market, both as regards the actual demand on the part of the public in the 
various territories, arid the attitude of the trade to existing articles in various 
territories. When the campaign is actually started this gathering of data 
should proceed all the time through the advertiser's travellers, who report at 
stated intervals regarding the reception given to the proposition in their 
own territories. 

The work of the advertising manager in command of a national cam- 
paign can never be regarded as finished. Conditions change, new competitors 
appear in the field, the market changes, prices of raw materials go up, and 
new methods of advertising come to the front. He must be constantly 
on the qui vlve for all these changes, because altered conditions mean 
alteration of methods, and it is only by the closest attention to these various 
matters that the national advertiser can obtain the maximum amount of 
energy from any given sum of expenditure. All national campaigns must 
have a starting point somewhere, and it is better to so arrange the start 
of the campaign that it will, from time to time, produce its own data, so 
to speak, and disclose any weaknesses that might exist in the field that the 
advertiser is seeking to exploit. 

A new advertiser would naturally, therefore, not embrace all methods at 
his disposal immediately. He would, in all probablity, confine his attention 
to the press, and establish some method of connection with the general 
public, to ascertain how his proposition was being received before indulging 
in larger and more general expenditure. 

A perusal of a report which follows will give some idea how a manu- 
facturer who has not yet advertised goods in any shape or form might be 

The campaign which is outlined is intended to act, as it were, as the thin 
end of the wedge into an unexploited market, and as a means of disclosing 
the line of least resistance for a larger and more ambitious campaign. 

A Report addressed to Messrs. " Blank & Co." Stove and Range Manu- 
facturers, on the advertising of their products, written after investigation 
of and upon data gathered from the business of a large firm of Stove 
Manufacturers in England ; 


At the present time in England not one stove is known to any 
great extent byname to the general public that is to say, that although many of 
your stoves and other manufacturers' stoves are known bv name to people using 


/"""MX") KING ceases to be an unpleasant task 

\_y us soon as a 


is installed, You realise at once the meaning 
of" Kitchen Comfort/* 

The Demon Range embodies many new 

in stove construction very valuable 

ideas, you will find, when you come to know 
the saving in coals, in time, and temper 

when you see how evenly the oven heat is 
distributed, and how surely you can depend 
Demon Range for proper cooking. 

There is a great deal you ought to know 
about Demon Ranges so send a postcard 
for our booklet, f< 


Voi vn. 


them and perhaps to others who have received recommendation from other people 
using them, the great majority of the general public know no stove by name, nor 
the merits of any stove. 

The housewife, when considering the question of buying -a new stove, cannot 
obtain any information on the subject of stoves generally, unless she gets it from 
her friends or from an ironmonger. 

No doubt, many sales to-day are made on the recommendation of one person 
to another, but in this respect we should say that all stove manufacturers stood 
equal. We should say that the selling problem is, at present, to a large extent, 
in the hands of the ironmongers. 

We do not know your relations with the ironmongers in comparison with the 
relations of other manufacturers whether they are friendly or antagonistic, or 
whether you have to cut prices or not; but, for the purpose of our argument, we 
will assume that in this as in the matter of personal recommendations all manu- 
facturers stand equal. 

We will now endeavour to show that, by the assistance of judicious advertising, 
any stove firm manufacturing an article of merit may immediately score a big 
advantage over its competitors. 

Were you advertising your stoves extensively at the present moment you would 
have the entire field to yourselves with the exception of the small amount of stove 
advertising done by the X Stove Company. 

Having this entire field practically to yourselves, you will not have to compete 
for public attention, as is now the case with many advertisers who are entering the 
field for the first time. This is a great advantage to you which we wish you to 
particularly note. As you will be the only firm of stove manufacturers advertising 
(with the small exception mentioned), every housewife who contemplates buying 
a stove would naturally be drawn to your advertisements, and it is a fair thing to 
assume that your stoves being the only stoves known to her, she would specify 
your goods by name when she went to the ironmonger. We realise, of course, 
that she might be personally recommended by one of her friends to try another 
stove, but in this respect, as we have pointed out, you stand equal with other 

You will, therefore, attract a great proportion of the demand which occurs in 
the natural course of events from day to day. 

It is true that your advertisements will be seen and read by many housewives 
who do not at the moment require a stove. On this section of the public the 
advertising would have a double effect. 

By constantly seeing and reading your advertisements a prospective buyer 
would in time know your goods so well by name that when eventually she required 
a stove or range she would specify your goods. Secondly, and this is more im- 
portant, by the class of advertising we shall outline later on you will absolutely 
create demands for your goods which before you advertised did not exist that is 
to say, by constantly reading the merits and advantages of Blank's stoves and 
ranges many housewives, who previously had no intention whatever of buying a 
new range of any description, will be so influenced by the advertising that they 
will think of buying. This new demand being created by your own advertising 
will be for your own goods in the main, and not for stoves in general. 

Apart from the effect on the general public, we have then to consider the 
effect of the advertising on the trade. 

In somfe lines of manufactured articles we are aware of the fact that advertis- 
ing arouses the antagonism of the retail trade, and that an advertiser has a very 
grave problem to consider when endeavouring to deal with this antagonism. 


On perusal of the plan of your advertising you will see that great pains have 
been taken to let the trade know that you do not on any account supply direct 
to the public. The literature addressed to retailers emphasises this fact very 
strongly, and brings home to them the additional fact that you are creating for 
them new trade, which they would not have had but for your advertising. 

While, as we point out, there is always some demand for stoves which the 
retailer gets, the demand is, which you create, absolutely new, and the benefits 
therefrom will be shared by the retailer. 

Again, that portion of your plan which deals with the retail trade is written 
and designed upon one central idea. 

You ask the retailer to stock goods which are already half sold by your adver- 
tising before they reach his shop. Quite apart from the general cliect upon 
retailers, the advertising to the general public will, within a few weeks of its 
commencement, place you in possession of a list of names and addresses of people 
throughout the entire country who have inquired at their ironmongers for Blank's 
goods and have been unable to get them. 

We show later, in our plan, that you use this ever-.^ rowing list as a strong lever 

' * ml O r* C~> 

on retailers, both upon those who stock your goods and are friendly, to strengthen 
their friendship with your firm, and also on retaUers who have for many reasons 
not got into line in the past and have not stocked your goods. 

The Outline Of the General Plan. Many advertising campaigns are 
conducted upon only one basis that of buying so much space and trusting to 
the constant repetition of the name of the goods to create a market. The result 
has been that the majority of firms in the past who have been successful have been 
so by the weight of money expended, rather than upon the skill or ability respon- 
sible for the formation and conduct of the campaign. That day has gone for 
ever, and no advertising proposition nowadays depends on weight of money alone. 

We wish to show you first how your advertising should be planned. The 
amount you spend in carrying it out does not alter the plan at all, providing it is 
at least large enough to accomplish the object in vicr.v. 

The first thing that calls for consideration in originating an advertising cam- 
paign is the question of a trade-mark. 

In looking through your catalogue we find that your various types of stoves 
and ranges, c., are protected by a name, but while each individual type is pro- 
tected by a separate name we cannot find one general trade-mark by which all 
goods can be identified. We consider that such a mark is very necessary indeed, 
because while creating or exploiting a larger market for the "Demon" Stove, 
which we are considering in this instance, it is desirable that the money spent in 
advertising that particular stove, or any particular stove or stoves, should also in a 
secondary degree advertise the whole of your products. 

If every type of stove or range you make is not identified by one general trade- 
mark, this is impossible. 

Of course, inclusion of the name " Blank & Co." in the advertisements of the 
"Demon" Stoves will to a certain extent advertise the name of your firm, but 
looking through your catalogue w r e find that the name " Blank & Co." does not 
appear on every stove you make. 

The trade-mark itself should appear in every advertisement and upon every 
piece of printed matter. The advertising for the " Demon " Stove would point 
out the fact that your trade-mark stood for your guarantee to the public that 
your goods had the merit that the advertisements claimed for them/ and it was 
stamped on your goods to protect both you and the public. 

No matter what goods, therefore, it appeared upon, it would stand for this 


To inquirer who does not mention 
ironmonger's name. 

LETTER B. (ffoUow to A. 

To be tent to inquirer who does not 
first letter. 

YOUR request for our small booklet, 
" The Rights and Wrongs of Ranges," 
to hand, for which please receive our 
thanks. We are forwarding you a copy 
herewith, and believe youwill be interested 
in the facts and arguments advanced. We 
believe the data contained in this booklet 
will be of assistance to you in choosing a 
range that can be put up easily, and which 
will, when put up, work satisfactorily. 
Should the booklet not contain the infor- 
mation you require, or should your local 
ironmonger not stock Blank & Co.'s 
Ranges, we shall be pleased, on receipt of 
further particulars, to go into the matter 
further with you, if you will write us. In 
either case we should be obliged if you 
would mention your ironmonger's name, 
as it may be necessary for us to make 
arrangements for some one to see where 
the range is to be fixed and what range 
will be most suitable. 

We do not think there is any need for 
us to dwell upon the quality of our manu- 
factures, as the name of Blank & Co. has 
stood for all that is best and most reliable 
in the stove world for a good many years, 
although it is only recently that we have 
endeavoured by means of advertising to 
bring the merits of our product before a 
larger public. 

Yours faithfully, 

LETTER O. (Follow to B and E.) 

To be sent to same inquirer who does not 
answer the first two letters. 

DEAR SIR OE MADAM, Some days ago 
you wrote us regarding the purchase 
of a range, and although we have written 
you since then, we do not seem to have 
received any reply. It is possible that the 
booklet and particulars we forwarded you 
may have gone astray. If this is so, and 
you will drop us a line, we shall be pleased 
to send you on a duplicate set. 

Should you still be considering the pur- 
chase of a range, we would ask you to call 
in at "Mr. Smith, High Street," one of 
your local ironmongers, who will be able 
to show you some of the ranges we make. 
It is, of course, quite possible that he may 
not have in stock a range that will suit 
your requirements, as, although we make 
hundreds of types of ranges, it is quite 
impossible for any retailer to stock more 
than a few. If you will, however, either 
give him, or write us direct, some particu- 
lars of your requirements, we will let you 
know at once what stove will suit you. 
Yours faithfully, 

i to you that would prove satisfactory in 
;ry respect. In the latter case we would 

SOME few days ago we forwarded at 
your request a copy of our small book- 
let describing some of the ranges we 
manufacture which are most suitable for 
the requirements of an average house. As 
we have not heard from you, we take it 
that you either have not found particulars 
of any range likely to suit your require- 
ments, or that you have for the time being 
decided not to purchase a new range. In 
the former case we shall be pleased to send 
you particulars of other ranges, if you will 
give us some idea of your requirements. 
We have several hundred types of ranges, 
and we feel sure that we could recommend 

every respect, 
point out that although the installation of 
a good range may seem a needless expense, 
it is really far from that, being a saving. 

We do not know what range you are at 
present using, but we should, from practi- 
cal experience, say that you would save in 
a very short time more than the first cost 
of the range in coal bills, to say nothing of 
the extra comfort, both in the kitchen and 
in the house, when food can be quickly 
cooked without undue trouble. 

If you would like to see any one of our 
ranges, and will forward us the name of 
your ironmonger, we should be pleased to 
make arrangements for you to see it at his 
establishment. This will not place you 
under any obligation, either to him or to 
us. Yours faithfully, 


To be sent to inquirer who mentions name of 
ironmonger not stocking. 

DEAR SIR OR MADAM, We are for- 
warding you herewith, as requested, 
our small book on the " Rights and 
Wrongs of Ranges." We believe that the 
facts and arguments brought forward in 
it will prove of more than usual interest 
to you. It is, of course, as you give us no 
inkling of your requirements, impossible 
to say what stove is most likely to fit in 
with them, but should you find none of 
the ranges mentioned in this booklet suit- 
able, and will let us know more clearly 
what it is you require, we should be 
pleased to take up the matter further 
with you. 

We do not think there is any need for us 
to dwell in this letter on the merits of our 
stoves, as they are probably already well 
known to you, in spite of the fact that 
it is only recently we have attempted 
to create a wider market for them by 

Yours faithfully, 

(Follow to D.) 

PoUow-up letter to be sent to inquirer who does 
not mention ironmonger's name. 

WE forwarded some days ago at your 
request a copy of our small booklet, 
" The Rights and Wrongs of Ranges," but 
since the time of writing have not heard 
further from you. This being the case, we 
take it that you have either decided not to 
instal a new range at present, or else that 
the ranges mentioned in our booklet do 
not fit in with your requirements. 

In the first case we would like to point 
out that, although the purchase of an in- 
stallation of a new range may seem an 
expense, it is in reality a saving, as reduc- 
tion in the coal bill (if your present range 
is not entirely satisfactory) will more than 
cover the initial cost in a few months. 

In the latter case, if you will give us 
some idea of your requirements, we should 
be pleased to let you know which of our 
ranges will, we think, be most suitable, or 
if you will call in at your local ironmonger 
whom you mentioned in your letter to us, 
he has full particulars of all our ranges 
and will be able to advise even more com- 
petently than we could, as he will be able 
to inspect the exact situation where the 
range is to be fixed. 

Yours faithfully, 


(Sent same day as Letter E.) 

Second letter to ironmonger who docs not 
stock the goods. 

DEAR SIR, Some few days ago we 
wrote you regarding an inquiry we 
have received from one of your customers 
who desires to purchase one of our ranges. 

Unfortunately you are not at present 
stocking them, and we accordingly wrote 
you pointing out the advisability of 
doing so. 

Since then we have not heard further 
from you. 

Every post brings us in numbers of 
inquiries from all over the country, every 
one of which we forward to a retailer 
stocking our stoves. 

A certain number of inquiries are certain 
to corne from your district, and we should 
like to be able to inform inquirers that 
our ranges are stocked and may be seen 
at your establishment. 

May we ask our district representative 
to call on you and explain our trade posi- 
tion, and the means we are using to create 
trade for you. 

Yours faithfully, 

(Sent same day as Letter D.) 

To le sent to ironmonger mentioned in letter 
who does not stock. 

DEAR SIR, Mrs of 
who is, we believe, a customer of 
yours, has been interested by the adver- 
tising of our ranges, and has written us 
asking us to send further particulars of 
them. We have forwarded these on to 
her, and at the same time have asked her 
to call on you should she wish to go into 
the matter further. 

You will, therefore, probably be hearing 
from her in the course of a day or two. 
Should she do so, and you will write us a 
line to that effect, we will leave the matter 
in your hands. 

You are not at present stocking our 
ranges and stoves, but we trust that this 
inquiry may serve as an introduction to 
business, and lead to your stocking our 
goods. Yours faithfully, 

(Sent iiime day as either Letters C or E.) 

To be sent to ironmongers stocking, to whom you 
recommend the inquirer. 

DEAR SIR, Mrs of has 
written us asking for particulars of 
our ranges. These particulars have been 
forwarded, and we have referred her to 
you, and asked her to call and see our 
make of ranges at your establishment. 
We are not writing her further, but 
leaving the matter in your hands. 

Should you have any difficulty in sup- 
plying her, we shall be obliged if you will 
forward us particulars of what is required, 
and we will at once let you know what 
stove will meet her requirements. 

Yours faithfully, 

4v* f-f-f -f"^- s * *. f 404 ^ 

,u i I \ 4'^|4"4'*tiff}t Ji::i;4M3 
^ ; tt + *t:;tt^fltt 

(i-flij.7'Hf{ f 


THAT'S one of the best things about the Demon 
Range you are sure that when meal-time comes 

the cooking' in clone, And what a comfort, after what 
you have had to bear from the old-fashioned kitchener, 

not only cook to lime, but they cook properly* you can 
rely upon an even distribution of oven heat a roast 
comes out just as a roast should be cooked : there are 
no mortifying" failures with cakes or other things that 
usually require so much care, 

Demon Manxes are economical with coals, 
the combustio^is perfect We should like you to 
a to-day for our booklet, "The mnd 

which explains the many 
of Demon Manges, 

To face page 49, JV. ('//. 


quality. Apart from this, the trade-mark in itself becomes a very valuable asset. 
Besides the new trade your advertising will create, the money spent in advertis- 
ing is also being invested in exploiting that mark. You are, no doubt, familiar 
with this aspect of the question, which needs no further mention here. 

We are submitting herewith a sketch which might serve as a general trade- 
mark. Once having come to a decision upon the question of this trade-mark, 
the next question to be considered is : 

How should the Appeal to the General Public be Made? In other 

words, how should the copy be written ? 

This question of copy is perhaps the most important section of any advertising 
campaign, because it is upon "copy" that the actual value of given space will 
depend. It is possible to buy space to the value of, say, 500, and nil it with 
copy that will sell ,500 worth of goods ; it is also possible to fill the same space 
with copy that will sell 5000 worth of goods. 

Advertising copy as we understand it is after all simply condensed salesmanship. 

Copy must be as convincing as a good salesman, and should lay particular 
stress on the special points of the " Demon " Stove which would make good 
selling points in the hands of a salesman. 

The copy should combine artistic effect, force, and conviction. The illus- 
trations should convey at a glance to the reader some particular point of merit in 
your stoves. In this particular instance we have embodied in your advertisement 
a personality which will give this desired effect. The girl in white with neat 
clean apron and hands,: unflushed and cool, has been cooking at a " Demon" 
Stove. This illustration tells at a glance that the operation of cooking with a 
" Demon " Stove is easy and pleasant. 

The illustration shows that it is clean, it implies that the stove is doing its 
work well, hence the tidiness and composure of the girl cooking, and that the 
whole of the heat is retained within the stove for cooking, and does not make 
the kitchen hot and stuffy, which point is also embodied in the letterpress. 
The illustration should also make a pleasant impression as regards the appear- 
ance of your goods ; in short, the illustration, while serving in the first instance 
to attract attention, will also tell a portion of the advertising story, 



WHEN" your now cook finds a 

installed, her heart is won at once. 
Cooking in comfort sweetens her dis- 
position makes her work a pleasure. 

Many valuable stove improvements 
make the Demon Range perfect. 

The combustion is clean and quick, 
and very economical. The oven 
heat is even top and bottom and 
sides. You can rely upon thoroughly 
cooked meals ready for the table 
sharp on time. 

Let us tell you more about Demon 
in our booklet. "The 






is no uncertainty about a 

it never fails you. It heats quickly, 
with very little coal ; best of all, it 
heats evenly. 

You can rely absolutely upon it 
you never need stand over it and fret 
for fear your cooking may be spoiled. 

Demon Ranges liavo a number of 
improved features the very latest 
ideas in stove construction. You 
will find these improvements add 
immensely to your cooking comfort. 
They ensure meals ready to the 
minute, and cooked perfectly and 

Let us send our new illustrated 
booklet, "The Rights and Wrongs 
of Ranges," telling all about Demon 




Enquirer who 

mentions no 


Enquirer who 

mentions name of 

Retailer not 


Letter A 
with Booklet. 

Letter D 
with Booklet 

Letter B. 
Seven days later. 


Letter F. 
Same day. 

Letter E. 
Seven days later. 

Letter C. 
Seven days later. 

Letter G. 
Same daj. 

Letter C. 
Seven Days latec 

Letter H. 
Saint day. 

The above diagram shows the application of the Follow-Up System. It shows 
how enquiries are to be treated with the object of obtaining the names aftd 
addresses of retailers. They are also used as a lever to induce retailers to stock. 

When an enquirer mentions the name of a retailer who does stock, the retailer is 
merely informed by letter " H." No follow-up system being necessary. 


The letterpress should state clearly and convincingly the advantages and 
merits of your stoves, and should give the reasons why they are the best stoves 
on the market. 

These reasons must not be mere statements but should carry conviction. 

Not only is that conviction necessary to persuade those thinking of getting a 
stove to get your goods, but it is also necessary to create a desire for your goods 
in the minds of those who are not considering at the moment the purchase of a 
new stove. 

It should so convince readers that they want your goods and no other, that, 
as will often happen when an ironmonger wishes to sell another stove, the inquirer 
will resist this attempted substitution, and will resist it to such a degree that she 
will communicate with you. Once in possession of the name and address of an 
inquirer wno has, on request at an ironmonger, failed to get your goods, you 
will realise the strength of your position when approaching that ironmonger. 

This briefly sums up the question of copy, specimens of which are submitted 

The Application Of the Follow-up System. When once your advertising 
has created an inquirer for your goods, several things may happen. The inquirer 
may go directly to the ironmonger, ask for your goods, and be supplied. She 
may go direct to an ironmonger, ask for your goods; he may not stock them, and 
will endeavour to sell her some other goods* She may write direct to you for the 
booklet offered in each advertisement before she goes to any ironmonger. 

She may on receipt of booklet even send you an order direct. This even- 
tuality does not call for consideration in this plan, as in that instance the adver- 
tising will have accomplished its purpose, but it is necessary to devise some 
means of saving all the inquiries which would be otherwise wasted, and we 
therefore would deem it advisable to apply the principles of what is known as 
the follow-up system to your advertising. 

If the inquirer asks for your goods at an ironmonger's and he does not stock 
them and wishes to substitute, you are, as we have said, dependent upon copy 
for the amount of resistance the inquirer will offer to the attempted substitution. 
We think that a great number of inquirers to whom the ironmonger endeavours 
to substitute will not accept a substitute until they have more fully investigated 
the " Demon " Stove. They will therefore, before finally buying other goods 
than yours, write direct to you for the booklet. From the moment you receive 
an inquiry for your booklet, either through an inquirer who has written to you 
upon reading your advertisement, or from an inquirer who has endeavoured 
to obtain the range from her ironmonger, the follow-up system comes into 

If the inquirer mentions the name of her ironmonger, as the advertisement 
requests her to do, that ironmonger is at once communicated with and informed 
that the inquirer wants the goods, and is asked whether he will supply them. 
If she does not mention the ironmonger's name, the form letter which is sent 
with the booklet asks her to do so, and immediately she does so that ironmonger 
is approached in the same way. If she does not mention the name of an 
ironmonger at any period of the correspondence, you will send her name and 
address to the nearest ironmonger in her territory, or to an ironmonger in 
the same territory who stocks your goods. Whichever course you take will be 
governed by circumstances. 

The various suggested form letters are submitted herewith, marked A, B, C, 
D, E, F, G, and H (pp. 47, 48). Each form letter bears a few notes as to the 
intervals which should elapse before posting, &c., and a reference to the diagram 
on page 51 will show you the machinery of follow-up. 

Mailing Card No. I. 

A RANGE that does not work quite right is associated by the purchaser 
with you from whom it was purchased. A "Blank 11 Range will 
always burn well will always satisfy the customers will never 
cause you trouble. Our advertising campaign will begin next week. 
We work out that at least 18,000,000 people weekly will read our 

Are you prepared to answer the inquiries it will create ? 

Are you stocking our stoves ? 

Write us for trade terms before our advertising starts. 


Mailing Card No. 2. 

IT does not much matter to you what ranges you stock, provided the profit 
is right, and the public want them. 

But that's the rub. Too often the profit is swallowed up by storage 
rent paid on ranges the public don't want. 

If you stock Blank & Co/s Ranges, you'll find your profits will increase, 
because our advertising, reaching 18,000,000 people every week, is going 
to make them want one particular kind of stove. 
The make you will be stocking. 
Write for prices and trade terms to 


Mailing Card No. 3. 

OUR advertising will tell 18,000,000 people about our stoves every 

It will create sales among those 18,000,000 every week. 
Sales that will bring profit to you and to us. 

It will also bring inquiries from people who are considering buying our 

Lots are coming in already, and the advertising has only just started. 
These inquiries will make business for firms stocking our stoves and 

May we hand over some of them to you ? 
Write for trade terms to 


Mailing Card No. 4, 

YOU have seen our advertising, of course. 
We are spending a good deal of money on it, endeavouring to 
push sales for those retailers who stock our goods. 

Every week 18,000,000 advertisements tell far more than 18,000,000 
people the merits of our stoves. Our goods carry a large profit, none of 
which is swallowed up in waste warehouse rent and "pushing." 
Our advertising creates quick sales for you. 
Write for trade terms to 


Mailing Card No. 5. 

IF you sent out 18,000,000 salesmen you would expect to make a great 
number of sales. In fact, far more than you had ever made before. 

We are sending out every week 18,000,000 silent convincing 
salesmen, talking to the public through the papers, for 18,000,000 is the 
combined weekly circulation of our advertising. 
Bound to create business isn't it ? 
We think so, and every post supports our belief. 
For every post brings in dozens of inquiries for particulars. 
These inquiries are all handed over to retailers who stock our stoves. 
May we send you trade terms ? Write 


Mailing Card No. 6. 

WHEN you have sold a Blank Range, you will not have any further 
trouble with it. 

It is self-registering, and will not cause your workmen trouble 
fitting it at a customer's house. 

In addition, our advertising is familiarising the public with our ranges 
and the right method of using them. 

This advertising, too, is creating inquiries, all of which are handed over 
to retailers stocking our stoves. 

That ought to mean business for you. 

Write for copies of our selling primer for your salesmen. 

Write us for trade terms. 



The object of this idea, as you will readily see, is to make use of otherwise 
waste inquiries. If you are dependent upon your advertising only, you would 
not reap the full benefit of the advertising. By actually sending orders to 
ironmongers who do not stock your goods you have at your hands a very forceful 
lever to encourage them to do so. And the influence of this would not only be 
apparent in the sale of the stove or stoves advertised, but the sales in every 
product you make which is handled by ironmongers. 

We are aware of the difficulty in choosing the exact range or stove that might 
be most profitably exploited, owing to the fact that in different parts of the 
country a totally different type of range or stove is required. When making the 
choice of the ranges or stoves you decide to advertise it would be as well, of 
course, to choose those types in most general use, and allow the impetus of the 
advertising for them to have its effect upon all other lines. 

Advertising to Retailers. We have already outlined the method of 
utilising the names of inquirers for your goods to create the friendship and 
interest of the retailers, but we consider it necessary also to make a more general 
appeal to the whole of the retail trade. 

This we would propose to do by means of the mailing circulars herewith, 
which speak for themselves. The first should be posted one week prior to the 
commencement of the advertising campaign proper, and the balance at intervals 
of one week following. 

The foregoing skeleton plan may be taken as a general idea, which can be 
applied throughout the whole of the country in a limited number of papers, or 
can be applied specially in any given district. 

When the campaign, as it now stands, has been under weigh for two or three 
months, certain fresh data will have been gathered in all probability which will 
render it necessary to alter your plans in some minor details. 

The above report would serve as an indication how very many advertising 
propositions of the general national character might be approached in the 
first instance. 

It may be taken for granted that it is almost impossible to forecast the 
reception, with any degree of accuracy, which will be given to any new 
article placed upon the market. It is therefore necessary to discover or 
gain some data which will give this indication, and such a campaign as 
laid down would he most likely to produce that result. See ADVER- 


Advertising Manager of " The Times. 19 


NEWSPAPER REPRESENTATION. Newspaper representation on 
the outside is a field of activity which somehow seems to be neglected. At 
all events it does not always attract the right type of men. Newspaper 
proprietors are constantly bewailing the difficulty of securing a representative 
who can do his work tactfully, and can be trusted to do that work without 
constant supervision, showing a progressive turnover during the time he is 
employed. On the other hand, an advertisement for a canvasser for a 
newspaper would bring out fifty or sixty applications, which would lead one 
to the belief that the field is overcrowded. An analysis of the fifty appli- 
cations would possibly reveal a different story. The writer has seen such 


a batch which has only contained three possible candidates, and those three 
men were fully employed in substantial positions and were merely looking for 
a direct improvement. An analysis of applications sent in for positions as 
canvassers for newspapers would show out of over fifty about thirty who had 
no experience at all, another ten with a sinister record of changes which 
suggests weakness of character, and probably the remaining ten would have 
some definite qualifications which would justify negotiations with them. On 
such an analysis it is easy to see that here is a good field for a business man 
who takes his work seriously. The difficulty of the newspaper with its 
representative is that it has no means of checking the work he does except 
by the returns lie shows. A principal can certainly outline a programme for 
his canvasser, allotting him certain visits and checking occasionally to find 
out whether the calls have been made, but this is no protection against the 
constitutional idler. A man may make all these calls and make them in a 
perfunctory way which does not lead to business, or he may make plausible 
excuses, the truth of which cannot be investigated. The newspaper manager 
must trust his representative, and he finds it difficult to discover men of 
sufficient character to be worthy of his trust. It seems to be in the nature 
of man that if he works unsupervised he quickly develops weaknesses of 
character which remain in abeyance when he works under a routine which 
checks him at every turn. 

The duties of a newspaper representative are simple, and what he makes 
of them largely depends upon the man himself. Whether he serves a small 
provincial newspaper, or a daily paper published from Fleet Street, his task 
is first to watch accounts running and to negotiate with advertisers in such 
a manner that a minimum of actual business in hand is only lost, and, 
secondly, to steadily create a new volume of advertising. The ordinary 
routine of the office, so far as old business is concerned, will provide him witn 
a steady list of engagements, and much business will come his way almost 
automatically. A canvasser is best tested by his power to approach men 
who have not used his paper for advertising purposes before and to keep 
introducing accounts which represent new income. 

The qualities necessary to success are concentration, systematised effort, 
and personality. Concentration will mean that the man steadily pursues 
his opportunities, and does not degenerate into that form of slackness which 
comes when effort is not supervised. System will give him an ordered view 
of his own duties, spreading out his work so that every hour of his day will 
be occupied and prompting him to take it up at the right moment. On his 
personality when coming into contact with the actual advertisers depends his 
power of continuing the confidence already shown in his newspaper and of 
bringing into his office an increasing volume of new business. 

The best method of entering the newspaper field is to start young, but 
many notable successes have been made by men who have entered the field 
with comparatively little experience. There is nothing definite to learn 
about newspaper representation. It all depends entirely on the man. He 
has a newspaper which circulates so many copies per week, its publisher 
values its advertising space at a certain rate, and his duty is to sell it. The 
detail work of doing this is the detail work which confronts a business man 


in any career. The actual problem of selling is a matter of personality and 
power of concentrating on the special problems of the newspaper. Most 
newspaper representatives are trained from the small country journals, and 
here an entrance into the field is not difficult. A man with a clean record 
ought not to find any great difficulty in getting a start as a junior on 
a small paper. Most papers of this type maintain one representative on the 
outside, to whom they are able to pay a fairly good salary, and need a second 
representative. Their difficulty is to find a man who will do the work well, 
and when they find such a man their resources are not sufficient to keep him. 
Consequently there are always vacancies in such offices and opportunities of 
getting valuable experience. The man who can say he has had experience 
on a fairly substantial property in the country ; who can prove a record as 
a business getter, and is a man of character, would progress by simply 
changing as opportunity served until he struck a paper strong enough to 
give hitn a career. If he were ambitious he would probably work through 
two provincial dailies, and ultimately his aim would be in the centre of the 
newspaper world in Fleet Street. Conditions in Fleet Street vary materially 
from the conditions which prevail in the provinces, and in that centre a 
Fleet Street man is preferred, if his record is clean, but there are always 
opportunities for men with promising records who come from the provinces. 

Salaries in the newspaper field vary. There is no definite reward. On 
small country newspapers i150 a year would represent the average earnings 
of a competent man who had not managerial control, but there is no limit to 
the amount of advancement the right kind of man may get. There are 
advertising managerships worth 2000 a year, there are many men who find 
no difficulty in earning ^lOOO a year in this field, while there are substantial 
appointments in the newspaper world which yield anything from o J 250 to 
750. The field also is wide. One has only to remember the number 
of newspapers, daily and weekly, the number of periodicals published in 
various interests, and the number of special publications issued in the 
course of a year, to see how much work there must be, in securing adequate 
outside representation for all these undertakings. 



OFFICE BOYS: Their Selection and Development. The ex- 
perience of large business houses has persuaded them to believe that 
the merit system of promotion works to the best advantage, when the 
lowliest worker can be promoted continually to the top. This has incited 
a large demand for office boys and junior clerks who can be pushed ahead. 
In the selection of office boys it is well, therefore, to consider the country 
boy most favourably, as he not only holds his own with the city boy, but 
his greater patience and his willingness to learn and to stick have made 
the country boy a decided favourite. It is very hard to organise a staff of 
efficient office boys. They seem not to take interest in the business. They 
are careless, ill-mannered, and expert principally in the things they ought 


not to do, but the country boy knows when he goes to the city that he has 
to succeed or go back to the country, and that is one of the reasons why so 
many of them succeed as office boys where the city lad fails. The boy who 
can show a record for efficiency in office duties is the boy who should be 
promoted. In order to prevent slacking and to stimulate enthusiasm for 
the work, it is well to have a careful system of promotion. When a boy is 
engaged and put to fold circulars, stamp and seal letters, it should be so 
arranged that he works with the knowledge constantly before him that as 
soon as he proves himself capable and willing and there is an opening 
he will be advanced to another department. From this department 
he may be promoted to, say, a subordinate position in the book-keeping 
department. Here he is advanced step by step until he reaches the position 
of assistant to the head book-keeper. From here he may be sent to take 
charge of a branch office. In this way are secured not only capable men, 
but those trained in every department of the business, who are therefore 
able to judge if those under them are turning out all the work possible. 
That man certainly can best manage men who has been all along the line 
where those beneath him are. He commands respect and can give directions 
with the confidence his experience has afforded him. 

Do not expect too much of the office boy. He is not a two thousand 
pounds a year official. He is only a boy, with not more intelligence than a 
boy should have. You do not expect a man's head on a child's shoulders, 
and it would be quite remarkable for an office boy to exercise mature 
judgment in matters of weight. It is not so much that boys have not 
the brains to decide what to do, but rather that they do not possess the 
knowledge of all the facts of the case. Frequent and sometimes serious 
mistakes can be avoided if matters are explained in full to the office boy. 
He should be told the reason for everything. 

A bad workman blames his tools, and an inefficient manager is apt to 
complain that his assistants are not efficient. Every one who has boys 
working for him should realise how the boy's nature is constituted, and a 
wise man will not send two boys to the same place at the same time. It is a 
manager's business, therefore, to handle boys properly, and to direct their 
efforts in such a way as to produce the most work. 

Take a given number of boys, some lazy, some energetic, none over-anxious 
to work. There is a certain amount of latent power stored up within them, 
just as in a steam-boiler, but the boiler without the engine and the engine- 
driver would be useless. The energy of the boiler must be controlled, and 
the energy which is stored up in boys must be brought into the right 
channels. Make the most of your material. Do not blame the boys entirely. 
They are all they were intended to be. Rather study for a way to handle 
them right, to issue instructions, and check up their work so as to make 
mistakes impossible. It is vital to your business that you should know the 
men who are making your success for you, and also that you should know 
the boys who will later be the men in your employ. 

On the other hand, do not be afraid to let your employees know you. 
Always set a good example yourself. Command their respect by the 
integrity of your business methods, and let them know you have confidence 

No. 7- 

Roll Top Drop Typewriter Cabinet 

To face page 59, Vol. VII. 


iu their ability until they prove themselves unworthy. Treat those beneath 
you with respect and they will return the compliment. The ideal relation 
is one of familiarity and loyalty, such that the employee puts himself in his 
employer's position and calculates from both standpoints what sort of an 
employee he would engage to get the most out of his business, and then tries 
himself to be that kind of man. In order to be able to expect as much as 
this of your employees they must expect a good deal from you, and they 
must be made to feel that your interests are theirs and their interests yours. 


Managing Director, Hapgoods, Ltd. 


It is only within comparatively recent years that manufacturers have paid 
attention to the peculiar needs of the business and professional community 
as regards office appointments and office furniture. The old-fashioned 
desk at which the clerk perched on his high stool and the plain mahogany 
table represented practically the whole office furniture of twenty years 

The advent of the roll-top desk may be said to have initiated the new 
order of things. This new pattern of desk was at once a success, and its 
popularity has steadily increased since the date of its introduction. In these 
days of widening interests and diverse activities, the problem confronting 
most people is that affecting the care of correspondence or memoranda in 
such manner as to supplement the memory and increase the productiveness 
of brain- work. 

This problem has found its solutioi; in the roll-top desk, which is pro- 
vided with pigeon-holes and letter-files readily and conveniently placed for 
the reception of all types of documents. The privacy of the roll-top desk is 
another powerful argument in its favour and an excellent reason for its 
popularity. The closing of the curtain automatically locks the whole c'esk, 
and the user, if called away suddenly, is under no necessity of putting away 
papers and private memoranda, but can, by pulling down the sliding top, 
place everything in security and take up work again exactly as left. 

The roll-top desk, like many other excellent office appliances, is often 
called American, though its invention is claimed by British firms, and, 
indeed, some of the best office furniture in the world is made in Great 
Britain by British workmen. The favourite pattern of roll-top desk is 
that furnished with three or four pedestal drawers on each side of the knee- 
space, each desk having a wide, deep, double drawer in the right-hand 
pedestal partitioned for large books, and a centre drawer in the knee-space 
equipped with a separate lock with a flat key. The letter-file drawers and 
document boxes are furnished with card-holders, in which are placed cards 
appropriate to the uses to which the different drawers are applied. 

The user of a roll-top desk is, in fact, an easy master of his correspond- 
ence and papers, being called upon to give the minimum of attention to the 
proper custody of these important details. Formerly the roll-top desk 
required a fair outlay of money, but competition and production have had 
their natural effect on the industry. Nowadays desks can be purchased from 


a few pounds upwards, the cheaper desks lacking only the niceties of construc- 
tion and the artistic finish which are naturally found in the most expensive. 

The flat-top drop cabinet is another modern innovation, the invention of 
which has followed the universal employment of the typewriter. Quite a 
number of business men operate the typewriter themselves, in which case 
the drop cabinet is a valuable piece of office furniture for personal use. 
In any case it is extremely useful where typewriters are employed to do the 
work of the office. The drop cabinet is so constructed that when the desk 
is lowered the typewriter is lowered into the desk, and is so nicely balanced 
that only a very slight force is required to bring the typewriter back into 
place for writing. In this style of cabinet the locking of the top drawer 
automatically locks all the drawers. 

The particular convenience of the drop cabinet is, of course, that it may 
be used as a desk or a typewriter table, the change from one to the other 
being made by the simple raising or lowering of the desk. 

The drop cabinet principle is also introduced in conjunction with the 
roll-top desk, the closing of the roll-top automatically lowering the writing 
machine and locking all the drawers. This is in many offices a particularly 
useful piece of furniture. 

Allusion has been made in an earlier paragraph to the fact that manu- 
facturers of office furniture have of late years seen the wisdom of catering 
for the small office as well as for the business of the large concerns. This 
is an indication of how those who desire to keep their expenditure on office 
fittings within certain limits are studied by the firms catering for this trade. 

No article on office furniture would be complete without a reference to 
the admirable filing cabinets and capitally arranged bookcases which are 
offered nowadays for the consideration of the business man. 

In former days a large amount of office space was given over to more or 
less bulky volumes containing various office records ; to accumulations of cor- 
respondence and other heterogeneous documents. The rapid growth of the 
card index and vertical filing system has effected great benefits in this 
respect. Thousands of business men have discarded the bulky volumes for 
neat card cabinets and vertical filing drawers, the former being worked 
either independently of or in conjunction with the latter. 

It is possible nowadays to buy a bookcase which can be expanded if and 
when the needs of your business require additional book-room. 

The revolving bookcase is another useful contrivance suitable for many 
offices where constant reference is made to a number of volumes. 

It is impossible within the compass of one article to deal with all the 
variants of office furniture, but reference may be made to that indispensable 
article, the office chair. Since it is the lot of most of us to be seated for 
many hours in the day, it is just as well that we should be seated in comfort. 
The old stiff-backed chair can now be abandoned without a pang in favour 
of the chair which responds readily to the movements which we may be 
compelled to make in the course of our duties, or which are made more or 
less involuntarily. Office chairs which may be swung at will from right to 
left, or can be tip-tilted to accommodate our reflective moments, are more 
than advisable they are necessary. They save time and they put a brake 


on irritation ; moreover, they enable one to do work under easier conditions, 
which, in the ordinary course of human nature, means better work. 

A regard for one's own comfort should synchronise with a regard for the 
comfort of employees, as the same arguments apply. Your typist will do 
better work if she is seated at a chair designed for her usea chair with an 
adjustable seat and a back hinged from the seat. With a chair of this kind 
the typist can get herself " right " with her machine, which is half the battle 
in typing. 

The inter-telephone has superseded the old bell and speaking-tube, and 
gas has given way to electric light. Illumination, however, is not particu- 
larly well managed in many offices, the lamps being placed in all sorts of odd 
positions and governed without much regard fcr economy. A good deal 
will be saved from the electric light bill if each lamp is given its independent 
switch and groups of lamps a main governing switch. In this way a single 
lamp may be extinguished or several lamps, when necessity for their use has 
temporarily ceased. Lamps should be located so that the light therefrom is 
directed over the left shoulder of the desk occupant, when such lights are 
fulfilling this purpose. 

Electric radiators are, in many cases, good substitutes for the messy office 
fire, preventing waste of heat and saving trouble. 

Every office should be equipped with an electric fan which can be driven 
by the ordinary current, and which is a necessity in the hot summer 


OFFICE ORGANISATION. In the organisation of an office for the 
clerical work of a factory, or any large business, attention should be given 
to the following points: (1) The office building; (2) the selection of the 
staff; and (3) the creation of suitable departments. We will take these 
points seriatim. 

(1) The old conception of the office, or " counting-house," was that of 
a set of rooms where the necessary work could be done ; and so long as this 
was possible, other matters did not receive much consideration. If the 
building happened to be a long way from the factory, there was the office 
boy to do the walking and carry the messages ; if the clerks had to live at 
a distance, no matter exercise was good for them. But the search after 
efficiency and the visit of the Government inspector have changed all that. 
The office must now be a place with plenty of light and ventilation ; perfect 
sanitary arrangements for both sexes have to be thought of; and overcrowd- 
ing is an offence which it is not wise to commit. Efficiency, however, has 
been the chief motive in effecting the change. The office, instead of being 
" a place to write letters in and keep the books " a sort of necessary nuisance 
has become part of one organic whole, and works in unison with the life 
of the factory. At one time the customer or client was not thought about. 
Often he had to climb two or three flights of stairs to find the man he 
wanted. Nowadays things are managed better. The public must have as little 
trouble as possible, and they are dealt with in the room nearest the street 
pavement. The place for the " Order Office " is not at the top of the 
building. The same common-sense policy should be evident in arranging 
the rooms for the work of the staff, that is, where a new building is con- 


templated, and where it is possible to make provision for really efficient 
working. The ideal is to have suites of rooms with every means of actual 
communication, apart from the more rapid method of office telephones. 
Care should be taken in regard to lighting and ventilation. Both will be 
welcomed by the staff, but whereas the latter is a matter of initial outlay 
only, the former is a continuous item which can easily affect the profit and 
loss account. Ceiling lights are to be avoided as expensive and comparatively 
useless. The best type is that which is near the desk, throwing light just 
where it is wanted. When a clerk is absent his light is not used, and the 
cost saved ; but ceiling lights have usually to be fully used, even though 
only one man is working in the room. 

The question of furniture may be conveniently dealt with in this con- 
nection. The usual type of sloping desk with railings for books not in use, 
is an old institution which has justified itself sufficiently to warrant a long 
life. But it is time the office stool had a back to it ; the day has gone when 
it was thought to encourage laziness. There are too many severer tests of 
the industry of the clerk to deprive him of an occasional rest for his back. 
The office table versus the roll-top desk for senior clerks has been much 
debated. The pathetic spectacle of a sub-manager hunting for somebody^ 
key when he has left his own at home has decided some proprietors against 
the roll-top desk, although one would have thought the conveniences of such 
a desk would outweigh occasional irritations due to forgetfulness. Besides, 
& duplicate key in the possession of the manager would obviate any 

In a very real sense books and files are office furniture. Ledgers should 
be of the loose-leaf order. The old type has had its clay and ceased to be 
- at least in every progressive office. Card indexes should take the place of 
the old register books, where new letters were "passed through 11 and given 
a number. Filing cabinets of excellent design, embodying recent systems, are 
manufactured by half-a-dozen English firms, and they offer a good selection 
suitable to all classes of business. 

(2) Successful men have often attributed their success to the skilful 
choosing of their subordinates. They may exaggerate a little, but they 
state a mere truth, nevertheless, (a) Your staff must be honest above 
suspicion. Character comes first. What use is a superlatively clever 
manager if he is at bottom a clever devil ? Sooner or later he will use 
his lack of scruple to your hurt, and it will not be a mere pin-prick. He 
will play for big stakes. But all the stall' down to the office-boy must be 
above suspicion. There is nothing more dismal than to have a man in your 
office whom you distrust, but against whom you can prove nothing. You 
will have no rest until that man is out of your sight. Can honesty be 
guaranteed? One can almost say Yes. Arrange for an interchange of 
duties, especially in the accounts department, and have a "surprise 1 " audit 
now and again; you will then find that there is as little temptation to 
" monkey " with accounts as with a circular saw. (b) Technical knowledge 
comes next. A man in charge of any department should know his own work 
better than anybody else, and thoroughly understand its relation to that of 
other departments. The questions, " What do you know ? " and " What can 

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you do ?" are frequently identical. To know the ins and outs of shipping Is 
to be able to manage shipping transactions. Engage men who know their 
work, not men who say they have a " knowledge " of it. That expression 
usually spells ignorance, just as it does when a man claims a " knowledge" o 
Frencn. Try him, and he is out of his depth in a moment. It is hard 
to exaggerate the importance of this matter in regard to office efficiency, 
(c) Aim at 'finding a class of men who may be called business-getters. Often 
they do not take to inside duties at a desk ; they love movement, and shine 
most as interviewers or travellers. Do not imagine that because they turn 
up their noses at an office stool they are therefore lazy and incompetent. 
Nothing of the kind. Put them to their natural function of business-getting, 
and you will find they earn their salaries twice over. As business assets, 
honest and clever business-getters are almost worth their weight in gold. 
When you find one, keep him. (d) Then, lastly, there is the clerk, pure and 
simple. He has no particular ambition, or if he has, he does not show it. 
Apparently he is content to do his work and leave promptly at six otlock. 
But if he is accurate, respect him for it. Speed and accuracy are together 
the great need of what we may call the mechanical work of an office. Such 
work tends to grievous monotony, and at bottom this is the cause of all 
mistakes that arise between the merchant and his customers. The clerk may 
notjbe a business-getter, but if he helps to preserve the business which others 
introduce, he is discharging a most useful function. 

(3) The organisation of an office is best seen in the creation of departments 
to deal with sections of the business. There is, of course, no one plan that 
can be used everywhere ; each firm will have to devise one suitable to itself. 
But there are certain features common to all, and the first is (a) the inquiry 
department. Common sense dictates that this shall be situated as near the 
entrance as possible, and that those who work there shall be well informed, 
patient, and polite. If you want to create a bad impression, put a man in 
charge who is ignorant, impatient, and given to tell people he knows more 
than they do. (&) The orders department should have a position easy of 
access from the outside and be in close contact with the factory. There 
ought to be no difficulty for a stranger in finding this department. Call it 
" sales " or what you will, it is where you dispose of some of the goods you 
make, and the easier the task for the purchaser the better, (c) The corre- 
spondence section requires the services of a very efficient manager. To see 
that the "post" is opened early and the contents sorted and placed in the 
proper quarter is his first duty. The answering of such letters may not be 
a fine art, except in those cases which are, off the beaten track. But in the 
inditing of letters sent out in the hope of obtaining business there is as much 
room for talent as anywhere else. He should be responsible for devising a 
system that shall prevent letters being filed without an answer, or with only 
half an answer, and ensuring speedy, accurate, and courteous treatment of 
every customer whom he approaches through the post, (d) The account 
department is as important as any. Your cashier should be a man of 
undoubted integrity who loves figures and knows finance from A to Z. 
He should be a ifirm man, who will not always have 10 lent out to the 
staff in small sums of half-a-crown and upwards; he will exercise a judicious 


and continual change of his men from ledger to ledger, thus preventing 
fraud; all monies received in the day will be hanked on the same day, and 
there will be no money received or paid out which he cannot instantly trace. 
As for credit, he will always be on the watch, never failing to keep himself 
posted in information respecting the standing of the firm^s customers. 
Finally, a good cashier will always welcome a surprise audit, (e) Adver- 
tising is now a section in every well-organised office. Not a large section, 
it may be, but advertising is a work of detail, and when a space is paid for 
in certain prescribed positions of a newspaper, somebody must see that the 
space is given and the position secured. Apart from mere detail, there is 
the more important matter of writing good advertisements, and continually 
inventing new ones. Further, the advertisement canvasser is a frequent 
visitor, and is apt to waste the principal's time, which can be saved by an 
interview with the head of the advertising department, (f) In some offices 
the work of attending to stationery that is, books, paper, envelopes, writing 
materials, and other items seems to devolve on nobody in particular. But 
as business grows it will be found advisable to set apart a man and an 
assistant to look after these things. In an expanding business a couple oi 
men can earn their salaries twice over and save the firings money, (g) Modern 
houses of business are beginning to establish legal departments, where 
matters relating to troublesome accounts and supposed infringements of 
the law arc dealt with. Solicitors or solicitors'* clerks are to be found in 
charge of such departments, and it would seem as though their success amply 
justified their existence as a new element in office organisation. Certain it 
is that an expert knowledge of commercial law is bound to be of the greatest 
possible service in a business where there are hundreds of daily and weekly 
customers. In smaller houses such a department may not be a necessity, 
unless, of course, the nature of the business causes legal questions continually 
to arise. 

The idea is that all these departments shall work together in unison 
under the control of a manager, whose duties and rights should be clearly 
defined by the principal. It is no use allowing him to dismiss a clerk and 
then the clerk to be reinstated by the principal. And this clear definition 
of duties and rights should go right through each of the departments. The 
policy of laiwcxfoire is quite unsuitable as a working principle. Office rules 
should be few and to the point. 



N ONE-LINE STORES. The advent of the universal store has touched 
the pocket of the purchaser and also his imagination. As he wanders from 
section to section, seeing goods labelled at prices below those of dealers out- 
side, he is impressed with the advantages of a huge organisation, and would 
fain believe that the day of the one-line business has gone for ever. Why 
make a journey of six calls for sundry purchases when you can enter one 
building and get all you want, regaled meanwhile with music, coupled with 
the advantages of a lounge and a cosy tea-room ? " This is shopping up to 
date ! " he says (or is it she ?). Here is a description by a man who knows : 

" A store large enough to accommodate thousands of shoppers arranged 


to serve a purpose. Floor upon floor filled with merchandise, broad aisles, 
easy stairways, elevators to do the stair climbing, cash system for quick and 
easy change-making, with all the newest ideas in store mechanism ; places to 
sit, wait, meet, lunch, talk, and rest ; in short, an ideal place to shop in. 
Everything done that can be done to study the convenience of customers 
and look after their interests. This constitutes one of the greatest factors in 
the success of modern retailing." 

Yes, the big universal store is a fact ; and yet the one-line store continues 
to hold up its head. How is this? There must be a good reason somewhere. 
It may be explained as follows: The big store is, after all, only a group of 
single-line stores working together. That there are advantages in such a 
method no one will for a moment dispute. But are there no advantages in 
a powerful organisation concentrating its capital, brains, and energy on the 
production and distribution of one line of goods ? Is it likely that the same 
section of a department store can have the same freedom of action, even the 
same amount of money to further its operations? The reply is more than 
doubtful. One might even go so for as to say that the big store can only 
give a certain amount of attention to each section; and although the man in 
charge shows skill and enterprise in the buying of stock, he can hardly com- 
pete with tiie one-Hue store, the management of which may take some share 
in the actual manufacture of its goods. It may be argued that in the case 
of the universal store, as well as that which devotes its attention to one line, 
there is on equal chance between the department manager and the one-line 
store manager. But it should not be forgotten that the former is working 
as one of a team under still another manager, obeying the behests of a board 
of directors, and compelled to fit in his programme of advertising with the 
general advertising schemes of other departments. Viewed dispassionately, 
therefore, the chances are in favour of the man who can give his undivided 
attention to one thing. 

The problems facing the proprietor of the one-line store are, of course, 
greatly varied by the nature of the store itself. Let us suppose that the 
business deals with carpets. Here concentration is possible in its highest 
form, as buying and selling are narrowed down to a very small compass. On 
the contrary, a grocery store includes a great variety of articles in its make- 
up, and these articles each require much attention if they are to be of the 
best quality. Some of them may be of British manufacture, or, at any rate, 
manufactured in places near enough to be inspected and inquired into; but 
in many cases goods are brought from the ends of the earth, and it is 
manifest that a store of this kind, embodying so many of the products of 
commerce and industry, is one line in name only. True, they ordy form a 
single department in the universal store, but as compared with the carpet 
business, they present features which oiler fewer chances of really expert 

The final reason why we may believe in the continuity of the one-line 
storeiis in the possibility of economical buying as well as economical manage- 
ment. Besides, people like to identify one house with specialisation in a 
particular article. They have a notion in their minds that the one-line 
store will be able to show them greater variety than they would be able to 
vn. K 


obtain in a department of a larger business. This principle seems to be 
evident with many kinds of business. A draper who sells all kinds of 
articles will seek to specialise in silks, so that his firm may become known 
for excellence in that line. Taken altogether, the one-line store has justified 
itself and will continue to do so. See DEPARTMENTAL STORES. 

Author of " The Art of Success," " JJusincss Talks," <kc. 

OUTDOOR ADVERTISING. Advertising is a wide term variously 
interpreted. Dictionary compilers have, as a class, stumbled hopelessly at 
it, and few, if any, have explained its meaning in clear and comprehensive 

For the purpose of this memorandum, advertising may be defined as the 
art of making known the existence or the merits of an article in such a way 
as to induce sales; or, alternatively, the art of publishing facts or opinions 
in so effective a manner that a specific object is attained. 

Advertising takes different forms and has diverse natures. The leading 
forms of advertising are : 

(a) Newspaper and magazine advertisements ; 

(b) Advertisement by booklets and circulars to the public ; 

(c) Billposting, electric signs, railway, tram, and omnibus, and sandwich- 

board advertising ; and 

(d) Advertisement by show-cards and other materials in shops. 

The nature of the advertising may vary in each class for instance, an 
advertisement, whether in the press or on the hoardings, may be 

(a) Educational or informative. It may persuade, argue, compare, lay 
stress upon the desirability of purchasing certain things at certain seasons, 
direct attention to improvements, new patents, reductions in cost, and so 
on, or i': may simply act as 

(b) A reminder, a mere mention of the article, so as to accustom the 
reader to the name, and to make it so familiar to him that he will in due 
course be ready to specify it when requiring goods of its nature. 

In all advertising campaigns it is of the greatest consequence to deter- 
mine the immediate objects of work contemplated, and -when that is clearly 
understood, it is a comparatively easy matter to apportion the allotment 
over the various classes of advertising enumerated above. 

In this article particular attention is to be given to outdoor advertising 
(class (c) in above list), but the mere presentation of this subject must on no 
account be taken as suggesting a preference for outdoor advertising over 
press or other forms of publicity. Whether either or both should be resorted 
to in any circumstances is a matter for thoughtful consideration, and the 
advice of those professionally engaged in advertising should be sought before 
commitments in any direction are entered upon. 

Outdoor advertising, as stated above, is generally understood to comprise 
billposting, electric sign advertising, railway, tram, and omnibus advertising, 
and sandwich-board advertising. 

The selection of these means of publicity is frequently governed bv the 
duration of the proposed contracts. For short periods, billposting and 
sandwich-board men, and sometimes the sides of omnibuses, are alone avail- 


able. The ordinary railway contracts are for a year, and in many cases for 
five years. Electric signs are too costly for anything but permanent use, 
and plates outside and transparencies inside omnibuses and trams are 
generally only accepted or suitable for contracts of six months or longer. 

In the choice of outdoor advertising many considerations therefore enter, 
and each form will be treated here on its merits rather than in comparison 
with possible alternatives. 

BillpGSting. Dealing first with billposting, a subject of vast importance 
to advertisers is at once entered upon. Hoardings, or stations, as they are 
technically termed in the trade, are now a recognised feature of every town 
in the kingdom. The old practice of fly-posting still obtaining on the 
Continent under the title of pose volantc thai is, of posting on anybody's 
wall or hoarding with or without the owner's consent has died out in this 
country, and an organised system of protected stations rented by billposting 
contractors has .sprung up in its place. Every town has its billposter, the 
most successful, of course, controlling not only towns but large areas, and 
the practice is for these billposters to let to advertisers or their agents 
positions on these protected stations at a price which covers, not onl) the 
rental, but the cost of posting up the advertisers'' bills and renewing them 
when damaged by weather. 

Here is a system which enables an advertiser to localise his expenditure, 
to know exactly where his publicity is operating, and to bring his forces to 
bear upon any district, or any part of a district, which for trade reasons he 
may desire to influence. lie can look at an advertisement on a hoarding 
and say to himself, "That advertisement is costing me (say) a penny a day 
there must be at least a thousand people looking at it during the twenty-four 
hours; it surely ought to be worth a penny (o get a thousand people to read 
my story (or see my picture)." That is the sort of reflection which increases 
billposting business. The public is in a hurry; people sometimes will not 
read an advertisement if they can help it, but going down a street and being 
suddenly struck by bright colour or forcible design, they are, willy-nilly, 
compelled to look at the advertisement, and the result thereby justifies the 
expenditure. But it must not be thought by the uninitiated that this is 
the whole ba ? lle. An advertiser has to deal with many difficulties. Every 
station has not the same value; some positions are of excellent worth, others 
are iu b;ick slreets and of doubtful value. Some seemingly useless ones may 
be iii full view of passing trains; others may meet the gaze of groups of 
factory hands, chapel or theatre goers, and in this way be seen daily by far 
more people than a casual visit would suggest. Then there is the question 
of lighting, the value of shop approaches, and many other considerations; 
so that, after a little investigation, it is seen that the subject is a deep one 
and should be handled by some one experienced in it. 

Before dealing with the design of the poster, a word may be said on the 
subject of the size of the bill. Posting stations are roughly divided into 
gables and hoardings. Gables arc the large stations on the sides of buildings 
and can generally take posters of any si/e ; hoardings are wooden structures, 
frequently temporary only, and erected in front of buildings or on unoccupied 
lands. These latter vary in size in different districts, but in London and 


many prominent centres extend as a rule to 12 feet in height. Therefore 
a poster 10 feet in height is about the best size for general purposes, and if 
a smaller bill is desired, it is better to make it 5 feet high, half the full t>i/e. 
Posters are most often reckoned in double crown sheets. A double crown 
sheet is 20 inches by 30 inches, and the 10-feet high poster referred to 
would ordinarily be a 16-sheet bill, namely, four double crowns in height 
(120 inches), and four double crowns in width (80 inches); but a glance at 
every hoarding will show that though 16-sheet bills may predominate and 
are the most convenient size, yet 8, 12, 24, 32, and other sizes, are quite 
common. Still, whatever the sheetage is, it is convenient to base it upon 
the double crown measurement and to keep the height to either 5 or 
10 feet. 

So much for the size and shape of the bill. A matter of far more 
consequence is the design. And before the design can be considered, the 
object the advertiser has in view should be clearly determined. If, as 
sometimes happens, billposting is the only advertising done, then the design 
should tell a story or engender a sympathy. More often billposting forms 
part of an advertising scheme; then the duty it has to fulfil must be settled. 
In the case of an unknown article, it may do the best work if in a loud and 
striking manner it exhibits the name of the product, and so paves the way 
for and supports the more explanatory press advertising. A poster which 
does this is mere publicity. It may be a type bill or a pictorial one, but it 
must be strong enough to attract attention in fact, it must be a shout. 
Hut if the posting is relied upon to tell a story, to be an object-lesson, to 
create a definite desire to buy, or to drive home some simple fact such as 
a reduction in price, then it should be of a different character; the artist's 
skill must be called into requisition and an effort made to tell the required 
tale iu a simple illustration, which will attract attention by its strength, its 
humour, or its colour, and will then get home with the lesson it is intended 
to convey. This is the poster which is generally the bust, and this is true 

It is to bj regretted that there is not more art on the hoardings than 
there is. Art properly applied should help, not hinder, commercial effects ; 
but notwithstanding the development of art teaching and the increase in the 
number of art galleries, the artistic poster has not yet become fashionable, 
and advertisers seem to fight shy of educational work in this direction. 
If art is out of fashion, humour is perhaps at its zenith. And yet humour 
is not necessarily good advertising. Like art, it should be made use of 
with care and judgment, and the practical commercial value of the design 
should govern its adoption for billposting purposes. 

Before closing this notice, some general information may be given on 
the subject of costs and quantities. Billposting is charged at so much per 
double crown sheet per week. In London the rate ranges from a penny to 
a penny and a fifth. This price covers the cost of posting and maintaining, 
but not that of the bill itself, which is provided by the advertiser. In the 
provinces the rentals are less, and average about a halfpenny per double 
crown sheet. 

The life of a bill depends upon the weather, but in practice it lasts 

A Typical Flashlight Sign. 

To. face page 69, Vol. Vll. 





Nottingham . . 


. 2,< '00 



Han ley and Stoke 
Bolton ..... 
Leicester .... 

. 1,200 
. 2,400 
. 1,120 
1 500 


Portsmouth and Southsea . 
Oldham .... 
South Hliieltls and Tyncmouth 
Plymouth and Devonport . 
Cardiff and Ponarth 
Dundee .... 

. 1,350 
. 1,120 
. 1,200 
. 700 
. 1,400 

in normal circumstances about five weeks. A rough-and-ready calculation 
of the cost of paper can be made by adding 20 per cent, to the cost of the 
rentals on a general scheme. 

With respect to quantities, the following table will give an idea of the 
sheetage required to effectively cover the twenty-five largest towns in the 
kingdom on a moderately strong scale. When a commanding display is 
required, double, and in some places treble, these numbers could be allotted, 
and on the other hand a useful display on a more moderate scale could be 
made for specific purposes by a judicious selection of areas and districts. 
The sheet here estimated for is the double crown, 20 inches by 30 inches, 
and it will be remembered that the ordinary large poster is a IG-sheet bill, 

London .... 

Liverpool and Birkonhead 

Manchester and Sal ford 


Birmingham . 

Leeds .... 

Newcastle and Gateslioad 

.Edinburgh and Leith . 


Dublin .... 

Belfast . . 

Bristol .... 


Electric Signs. This class of advertising comes entirely under the head 
of publicity. It acts as a reminder of the goods advertised, and does no 
educative work. For articles consumed in the winter it is particularly 
applicable, and for those appealing to the man in the street, such as tobacco 
and whisky, it is a very effective advertising medium. All the original signs 
were made by the Electric Sign and General Advertising Co., oi Cowcross 
Street, E.C., who hold the patents for flashing signs patronised by the chief 
advertising houses. Bovril was^ the first advertiser to make use of these 
signs, and for a long time monopolised the idea and secured the premier 
positions in London. Following Bovril came Edwards' Desiccated Soup, 
with its pictorial signs, which are still a feature of the Metropolis ; and 
during the last fe\v years Nestle, Anderson, Lipton, Dewar, Oxo, and several 
other firms have taken up the flashing signs, and with slight variations from 
the old JJovril pattern, have made a feature of them in their advertising. 

The chief difficulty of electric sign advertising is the procuring of good 
sites. The positions must be prominent ; but the flashing must not be strong 
enough to cause conflict with the police, or a summons will assuredly ensue. 
Rentals from c20 to J?150 for sites are freely asked, and as so much depends 
on the position it is generally a case of take it or leave it. 

The signs vary in cost according to the size and number of the gilt 
letters, tho number of lamps, the intricacies of the design, and the difficulties 
of erection. An ordinary sign of, say, ten letters, each letter six feet high, 
with red, white, and green lights changing automatically, might cost, with 
fixing, something in the neighbourhood of 150. The annual expense, in 


addition to rent, would be perhaps 50 for maintenance and current. The 
flashing has two great advantages one is its arresting effect, being much 
more noticeable than a stationary sign, and the other is the great saving 
effected in the annual consumption of electricity, the cost for current being 
approximately half that for a sign kept constantly alight. The more 
recently devised electric signs are a considerable advance on those of older 
patterns, both in novelty and in attention-arresting power. It is impossible 
to pass one of these new signs without being struck by its force as an 

Railway Advertising". Railway advertising is a complex subject. Every 
line has its own conditions and its own rates. In the main trunk lines there 
are two forms of advertisements : the iron plates in the open, and the framed 
and glazed advertisements under cover. To be viewed from the train there many bold advertisements of the former type, the largest iron plate 
ordinarily made in one piece being 8 feet by 4 feet. Under cover in the 
stations, small plates, iron or tin, and coloured show-cards or small framed 
advertisements are suitable and effective, if striking enough to interest 
the traveller waiting for his train. Contracts for railway advertising are 
expensive unless made on a substantial scale ; when a rental of sixpence per 
foot per annum, increased on some lines to a shilling, and even more for 
preferred positions, may be taken as a general index to the cost of a scheme. 
The plates are extra; (heir cost depends upon the size of the order and 
the number of colours. An average price for estimating purposes might 
be taken as 9d. per superficial foot. 

The London Tube advertising is of a different character. Here the chief 
features are framed cards in the lifts, bills in the corridors, and posters on 
the station walls. The old underground stations take advertisements like 
the main trunk lines with respect to cost. There are several rates of charges 
and no uniformity of system. 

For retail houses on the line of routes the tubes are undoubtedly good 
advertising, and for proprietary articles they should only be omitted 
from a general scheme when other forms of advertising are for any reasons 

Trams, Omnibuses, and Carriers' Vans. Advertisements on moving 
vehicles attract more attention than those of the same size fixed on Avails. 
Therefore this class of advertisement has become popular throughout the 
country. Such advertisements have the added advantage of carrying their 
message into the heart of populous business districts and good residential 
suburbs, where billposting, or other outdoor advertising, is scarce or non- 
existent. Moreover, the positions available are remarkably prominent ; the 
sides and ends force themselves on the attention of the public, and it is 
difficult to make a good display on the trains and omnibuses without the 
whole town noticing it. This advertising is again mere publicity ; there is 
little or no opportunity for educational work, and the advertising requires 
press support to justify its cost. Plates outside vary largely in cost. Horse 
omnibus sides can be got for about 5 per annum, and tram sides on good 
routes cost about double. Advertisements inside are of a different character. 
Being read by travellers who have nothing else to do, educative pictures or 


type reading matter can be used, and many a good advertisement will be 
found in these positions. Transparencies in omnibuses cost from 10s. to 
15s. each per annum, and stained glasses in trams rather more. Advertise- 
ments in the shape of paper posters are now carried by the large parcels 
delivery vans in London. The rates are reasonable, and if the design is 
good the advertisement is effective. There are about 52000 vans available in 
the Metropolis. Carriers' vans in the provinces are of a different class. A 
company exists under the name of the Carriers 1 Van Advertising Company, 
Limited, which has an organisation throughout the country for affixing small 
tin and iron plates on the country carriers' vans. These vans have regular 
itineraries like omnibuses, taking people to market on market-days and 
generally doing the shopping and collecting the parcels for country residents, 
farmers, and villagers. In many districts they afford the only means of 
advertising, and they reach areas untouched by ordinary publicity. There 
are about 1600 vans available, mostly in agricultural districts, and the 
rentals are about 4s. per square foot per annum, including fixing, inspection, 
and all expenses. The offices are in Wild Court, W.C. 

Sandwich-board Men. This is a class of advertisement not cften 
patronised by the general advertiser. It is more useful for specific local 
purposes, such as entertainments, public meetings, theatres, sales in retail 
establishments, and so on. In many cases board men are subject to police 
control; in London none are allowed in the City or in certain specified 
thoroughfares, and only boards of regulation size and kind may be employed. 
The London regulations permit of an overhead board and a front and back 
board, of a size to carry a double crown bill, so that four bills can be 
displayed by one man. The wages of boardmen are about Is. 6d. a day, but 
supervisors should be employed at higher rates. Some ingenious advertisers 
have improved on the old-fashioned boardmen by employing women or 
dressing the men in fancy costumes. One of the most effective displays has 
been that of the Savoy Turkish Baths, where the boardmen are dressed in 
bath towels with red fez on their heads. 


Founder and Governing Director of S. II. Benson, Ltd. 


PACKING FOR THE RETAIL TRADE. Every manufacturer and 
wholesaler pays attention to the packing of his goods, but it is question- 
able whether the retailer has given the subject the same consideration. 
The problem of packing retail goods is quite different from the problem 
of packing goods for delivery from the manufacturer or the wholesaler to 
the retailer. In the latter case, the maker is only concerned with packing 
for safety and with a view to economical transit. The packing of goods 


by the retailer is a vastly different proposition. In no branch of business 
is the a penny wise and pound foolish " policy so highly developed as it 
is in connection with the packing and delivering of goods bought in retail 
establishments. It is quite a common thing to see first-class shops using 
old newspapers and brown paper retrieved from incoming parcels, the idea 
apparently being that anything will do so long as the shopkeeper avoids 
the necessity of paying for expensive stock to equip his packing depart- 
ment. In the great London stores this weakness is not so apparent as 
in some of the retail establishments in the provinces, but there are not 
wanting examples, even in central London, of packing being done without 
care, taste, or thought. 

The question of delivering goods is worth attention from a point 
of view which is very seldom brought to bear. Most wise traders are 
capable of seeing that the goods ordered are delivered safely, but very 
few traders, relatively, seem to have considered how far every package 
sent out from an establishment may be made an advertisement for the 
establishment itself. The possibilities in this direction are only seen by 
examining perfect packages by firms which make a feature of the work. 
There are in London and the provinces leading traders whose goods are 
delivered in a way that serves as a model to more slipshod traders. Most 
of the leading stores pack well, avoiding no reasonable expense not only 
in securing safety, but also in securing attractive presentation on delivery. 
Costumiers, for instance, go to the length of having beautiful boxes made 
with neat designs in colour, as do some tailors. Many milliners in London 
have also adopted individual methods of packing, so that if their goods 
are seen lying for a moment on a station, they can be recognised. 

Hut more noticeable than these improvements in packing is the general 
tendency of the up-to-date trader to deliver small things, even when handed 
across the counter, in novel and attractive forms. For instance, no wise 
tobacconist will hand out five or ten cigars in the old thin paper bag: 
he will encase them in a stiff case of coloured paper which would give 
the cigars all the protection afforded by an expensive cigar-case. Then 
again, such firms as Fuller's, the retail sweet people, have revolutionised 
the art of packing even small purchases of sweetmeats. In their case the 
customer would not be provided with a J-lb. of dainties carelessly thrown 
into a paper bag, but instead would be turned out of the shop with his 
purchase neatly made up in a cardboard box of the right size to take the 
quantity, the whole being made into a dainty package by being tied neatly 
with a silk cord. 

One firm in London has made a speciality of packing tiny sundries, 
using a very high quality of paper made with an exclusive design which 
gives the surface something like the texture of grained wood. However 
trivial the purchase at this particular shop, the goods are neatly folded 
and made up in this paper, and carefully tied with string which matches 
the design of the paper. This may sound extremely obvious, but the effect 
produced is so good that the purchaser instinctively realises the extra touch 
of niceness in the packing, and goes away with increased respect for the 
selling methods of that particular shop. 


Roughly speaking, every parcel sent out from a retail establishment 
should be an advertisement. It should appeal because of its neatness and 
also by the evidence of thought shown in the individual touch put into 
the method of making up the parcel. If the goods are of such a character 
that they can conveniently carry a label, that label should be made a 
vehicle for advertising too. It is quite easy nowadays to get a printer 
to make neat designs for all purposes, and there is no reason why a label 
should be a slovenly piece of tasteless printed matter. One firm we know 
carries a monogram through every piece of stationery in use in its office, 
and this monogram even appears on the packet delivered at the door. 
Instances of this kind of thoroughness might be multiplied, but the pur- 
poses of this article will be served if the one or two suggestions contained 
in it serve to concentrate the trader's interest on the subject. After all, 
good packing is really a matter of personal initiative on the part of the 
trader, and much depends on his appreciation of the nicer points in his 
business which make even the littlest of things worth while. If parcels 
are delivered in such a manner that they betray evidences of the trader's 
respect for the goods he handles, the public who buy will have an added 
touch of respect for the materials so delivered to them, and for the busi- 
ness which shows so much thoroughness in the small and apparently 
unnecessary thing. 

prietary article is often a question very much neglected by the manufacturer, 
yet the form which goods take when they are delivered to the public is very 
often a great factor in determining their success. Most manufacturers 
pack goods with due regard for their safety, and it is seldom a complaint 
would have to be made under this head. Few manufacturers, however, 
consider the packing of goods from the imaginative point of view, and they 
pay little attention to such an important fact as how the goods, when they 
are made up, will strike the public. 

How important packing is may be seen by glancing round any store 
which deals in proprietary articles. The smaller proprietary articles are 
usually displayed on the shop counter or in show cases, and their very appear- 
ance there, if they are made up in attractive packages, very often acts as a great 
inducement to buy. Perhaps the most startling case of packing of recent 
years was the making up of a dentifrice, pretty well known to-day OdoK 
When Odol came into the market the chemists and stores were full of pre- 
parations for similar purposes, made up in collapsible tubes, jars, tins and 
paper packages, and bottles ; but the packing of Odol struck an entirely new 
note. A liquid dentifrice, it should have been offered to the public in a 
sealed bottle, and in many cases it would have been made up in a bottle and 
the preparation would have been left at that. In the Odol case, the man 
who devised the method of making it up had a shrewd idea of the advertising 
value of the packing. Dealing with a liquid, he was limited to the bottle as 
a suitable means of marketing his goods, but he went a step further than the 
average manufacturer by devising an entirely new shape of bottle and fitting 
on to its nock a patent stopper which gave the preparation to the public in 
drops. The unique shape of the bottle, the label on it in keeping with the 


shape, the patent stopper which made it so easy to use the contents all 
made a great impression on the public mind. Odol was advertised for many 
months on its appearance as offered to the customer, and there is no doubt 
part of its success was due to the attractive way in which the preparation 
was made up. 

Americans were the first to realise the value of an attractive make-up, 
and many of their goods have been packed by very attractive methods. 
They have devised new ways of making up soaps, particularly shaving soaps ; 
their food products have been marketed by similar original means ; they have 
put paints and other preparations in new and attractive disguises ; while 
their trade in sweetmeats has been largely founded on attractive packing. 
One might say the same of many other lines of goods distributed in the 
States, but it is sufficient to roughly indicate what is being done. 

The main point lies in the fact that the manufacturer, having produced 
a good line, spares no trouble in seeing that it is packed in such a way that 
it strikes the public as a novelty before they have time to sample the contents 
or see them. This question of packing is all-important in proprietary 
articles, because, in nine cases out of ten, a proprietary article has a special 
story. Articles in staple demand, bought in various establishments, are 
packed in conventional ways, and no one expects anything different because 
the public have become accustomed to receiving a particular line of goods 
in a particular way, though it does not follow that improvement in packing 
any staples would not bring a better result. But where the article is a pro- 
prietary article, advertised along special lines, the public may not look for 
special efforts in packing, but they are decidedly impressed by any indica- 
tions of originality. When goods are packed carefully and ^tastefully in an 
original manner, they give an impression of their value. The more carefully 
the packing is designed, the more goods give off a suggestion of exclusive 
value to the people who buy them. 

This applies particularly to all specialities handled by the chemist. The 
great aim in these cases should be to make the goods not only to look nice, but 
to be easy to handle. An excellent lesson is the Odol case cited above, while 
since the establishment of this preparation many other specialities handled 
by chemists have been put up in similarly convenient forms. Remedies that 
arc to be taken in doses should be packed in doses so far as possible. Pre- 
parations to be used in drops should be contained in vessels which will 
deliver them in drops. Goods that are to be used in quantities should be 
made into tablets or small packages, and so on through the whole range of 
similar classes of stocks. 

In packing foodstuffs daintiness should be the first consideration. 
To-day people pay more attention to cleanliness and purity in connection 
with the foot! supply than they have ever done before, and in packing food- 
stuffs anything that suggests additional cleanliness and purity is impressive. 
Also small improvements in packing foods in tins or bottles, which suggest 
a nice adjustment of the means employed to hygienic conditions, always 
carry additional weight in the eyes of the consumer. It is not so much 
that these extreme measures are actually necessary, and it is possible that 
simpler means might be quite adequate. The aim of nice packing does not 


study the simple essentials, but rather seeks to emphasise a desire to go out 
of the way to make the goods acceptable to the consumer. 

In miscellaneous packing of every description, xmich can be done by 
employing simple designs for the shapes in which the goods are made up, 
whether they are packed in glass, tin, wood or cardboard, and still more can 
bo done by simplicity of lettering on the various packages. The older- 
fashioii'jd trader made up his goods and labelled them with printed matter 
which attempted to crowd into the space he had at his disposal all the facts 
that he deemed essential to his trade. He paid no attention to the setting 
of these announcements, and the result was that many packages displayed 
for public purchase were wrapped in a sheet of printed matter most difficult 
to read and very often offensive to the eye. The modern trader contents 
himself with a package which is much simpler. He secures a good title and 
sees that it is tastefully displayed, and he is careful that any letterpress 
that he includes with that title is well printed in clear type and is not over- 
loaded with a lot of aimless words. 

In confectionery the tendency is to an ever- in creasing daintiness, even 
when confectionery is sold in its cheapest form. It is realised more and more, 
that just as people judge one another by their external appearance, so they 
judge the goods they buy by the appearance of the articles in the shops where 
they are displayed. Given two articles of equal merit, it is almost safe to 
say that the one which is packed with a studied care for all the details 
that add to its attractiveness, will completely outsell its opponent which 
is carelessly packed without any regard for the taste and convenience of 
the customer. 

PARTNERSHIP ACCOUNTS. The law of partnership, as laid down 
in the Partnership Act of 1890, has given rise to a great number of import- 
ant cases which cover perhaps most of the problems likely to arise through 
the application of this measure to business transactions, but as the legal 
aspect of partnership is dealt with elsewhere it need hardly be said that 
only such portion of the legislation as affects accounts will be considered 
in this article. 

In the first place, having proved the existence of a partnership by no 
m,ns so simple a task as might be believed before any accounts can be 
framed the intentions of the parties require to be known. These may be 
evidenced by the deed of partnership, or in its absence there may have been 
a verbal agreement. 

In the absence of any agreement to the contrary, the Partnership Act, 
1890, lays down certain propositions: 

1. Equal share of capital and profits. 

2. Equal contribution towards losses. 

3. Partner entitled to 5 per cent, interest per annum on all pay- 

ments or advances by him beyond the amount of capital 
agreed to be subscribed by him. 

4. No interest on capital (as distinct from advances). 

5. No remuneration. 

Where an agreement actually exists, great care must be exercised in 
construing its clauses so that proper effect thereto may be given. The 




following points especially require to be carefully considered, and in the 
absence of any reference to any of these subjects inquiry should be made 
as to any other evidence, such as settled accounts. &c., of the intentions of 
the parties : 

1. Term of partnership. 

2. How capital to be contributed and repaid. 

3. How profits and losses and surplus assets to be shared. 

4. llights of partners as to goodwill during continuance, and on 

dissolution, of partnership. 

5. Particulars as to interest, drawings, and remuneration, if any. 

(5. Details of extraordinary powers, requirements as to restrictions, 
notice, &c. 

The accounts of the business which is the subject of the particular 
partnership under review will naturally follow the lines incidental to that 
business; that is to say, the fact that the proprietors are partners instead 
of sole traders will not affect the records of the ordinary mercantile trans- 
actions of the firm. The principal point to be considered, therefore, since 
particulars as to the accounts of various classes of business may be found 
elsewhere in these volumes, is the framing of accounts so as to show the 
true relation of partners to each other, and generally as to the business 
itself in its relation to the proprietors. 

The capital account of a partner is of quite a similar nature to the 
capital account of a sole trader, and it is presumed that the reader is, or 
has made himself, conversant with the general principles of double-entry 

The general run of text-books on the subject of partnership accounts 
usually necessitates a tour through a labyrinth of capital accounts, current 
accounts, and other details of this kind, but, since a balance sheet focussos 
transactions in a manner that renders the picture easily comprehensible, 
and as, theoretically, a balance sheet is supposed to be constructed after 
every transaction has been recorded, the various phases of the subject under 
review are exhibited in the following pages in this form, rather than in the 
more detailed manner indicated above, and if capital accounts be required 
they can be constructed from the pro forma balance sheets given, without 
any undue trouble or confusion. 

The value of a balance sheet showing the position before the commence- 
ment of the partnership business is incalculable, and it is much to be 
regretted that such a financial statement is not oftener to be found as a 
schedule to articles of partnership. 

The first illustration may well be a simple one : 

A. and B. agree to become partners in a business veiituro, eacli subscribing 500. 
The balance sheet, before the commencement of the business, would therefore bo ar 
follows : 


A. Capital accounv . . . 500 Cash at bank . . . . 1000 
B. -Capital account 







Subsequently cash would disappear, and in its place would arise plant, 
machinery, stock-in-trade, and other assets, while the liabilities side of the 
opening statement would naturally be affected by profits, drawings, accounts 
due to suppliers, &c. ; but the starting-point remains clear and well defined 
as the basis on which the business has been built, and this is the desired 
end in all these cases. It will be easily understood that if the starting- 
point is wrapped in mystery, some of the fog is not unlikely to percolate 
through to the subsequent transactions and involve the entire accounts in 
hopeless confusion. 

The next illustration will be : 

A. agreed to tako B. into partnership on equal tonns, providing that tho latter 
brought into the business an amount equal to A.'s capital. AAs balance shoot was : 




. 100 


Book debts . 



Capital account 

B. conies into the business, bringing in '000. 

The new balance sheet of \\\Q partnership will therefore be :- 

Liabilities. Assds. 

Capital accounts : 

A 000 

13 GOO 





Cadi . 
Book debts . 



To slightly vary the facts : 

A. agrees to admit B. into partnership on condition that he pays 1000 for a 
one-third share of the profits earned by tho business. A.'s balance sheet before 
admitting B. : 


Capital account 





Sundry assets, such as are de- 
tailed in previous examples . 2100 


A.'s balance sheet after adjusting goodwill :- 

2. Liabilities. 

Capital account (as per 

balance sheet 1) . 1500 
Add goodwill . . 3000 

Creditors .... 




Sundry assets 

shoot 1) 

A ssds. 
(as pur 





It will be clear that if B. is to pay 1000 for a one-third share iu the business, the 
goodwill must be worth, from A.'s point of viy\v, 5000. 




Balance sheet of partnership (after admitting B) : 

Sundry assets (as pur balance 

shyofc 1) .... 2100 

Goodwill 3000 

Cash (paid in by 13.) . . . 1000 

3. Liabilities. 

Capital accounts : 

A. (as per balance 

shout 2) . . 1500 
B 1000 





A.'s share of profits is now two-thirds and IVs one-third, so that any 
profits or losses which may arise subsequently will be dealt with on this 
basis. As an illustration, they may agree that a certain asset valued at 
60 included in the item JP&IQO was of no value, and that before com- 
mencing business they would eliminate it from the accounts. 

The balance sheet would then run as follows: 

4. Liabilities. 

Capital accounts : 

A. (as per balance 

shoot 3) . . 1500 
Deduct two -thirds 
of valno of asset 
written oil' . . 40 

B. (as per balance 

sheet 3) . . 1000 
Deduct one-third of 

value of asset 

written oil* . . 20 






Sundry assets (as per 

balance {sheet 3) 
Deduct amount written 

off .... 


Cash .... 






B., however, would in practice naturally agree as to the value of the 
assets to be taken over by the partnership before actually completing the 
contract, and in order to illustrate the procedure it may be assumed alter- 
natively that A.'s Balance Sheet No. 1 was accepted by B. subject to the 
value of the assets being reduced on the books to d'1800. 

Balance Sheet No. 2 would therefore be required to be adjusted as 
follows : 

(amended) Liabilit ics. 

Capital account (as per 

balance sheet 1) . 1500 
Deduct amount writen 

off assets . . . 300 

Add goodwill . 


, 600 


Sundry assets (as per 

balance sheet 1) 
Deduct amount written. 

off .... 







The subsequent steps being on the lines already sketched, with the 
figures altered accordingly. 

It will be noticed that the balance sheet acts after the manner of a pair 
of scales, the effect of any transaction being the same on both sides, thus 
preserving the equilibrium of the statement and proving the truth of the 
fundamental axiom of double-entry bookkeeping. Thus, if the value of 
assets be increased, the amount of the increase is added to the capital 
account on the liabilities side, and if the value of the assets is reduced, 
then the amount of the reduction is subtracted from the capital account 
in any event the capital account, since by its very nature it is the difference 
between the liabilities and the assets of the business, is the squeezable, the 
pliable, the sensitive item, which reflects the whole gamut of business 
emotions. 1 

It should be noted, however, that the balance sheet is only intended 
to reflect transactions of the partnership, and, therefore, in cases where a 
premium is paid by B. to A. for the privilege of being admitted into partner- 
ship, and the money is retained by A. privately and is not brought into the 
business, no entry would appear in the books of the firm or in the film's 
balance sheet. Similarly, in cases where certain assets of the sole trader 
are not to be taken over by the partnership, they should be eliminated 
from the balance sheet the assets on the one side, and the trader's capital 
account on the other. 

Different points arise where a new partner is admitted to take the place 
of one who has resigned, died, or otherwise ceased to be a member of the 


A., B. ? and C. are partners, sharing profits equally. They a^ree to admit D. in place 
of C. on terms of one-quarter share of profits, and the payment of the amount standing 
to credit of C.'s capital account. 

Balance sheet showing position of A., 13. and C. at date of latter's 

retirement : 

1. Liabilities. 

Capital accounts : 

A 1100 

13 1000 

C 900 



Sundry assets : 

Cash, book debts, stock-in- 
trade, &c. , 4200 

Balance sheet at time of D.'s admission : 


2. Liabilities. 

Capital accounts : 

A. . . . 1100 

6. . . . 1000 

D. , . . 900 

Amount duo to C. 
Creditors f , 





Sundry assets (as per balance 

sheet 1) . . . , , 4200 
Cash per D. . 900 





Balance sheet after discharging liability to C. : 

3. Liabilities. 

Capital accounts : 

A 1100 

B 1000 

D 1)00 

. 3000 

Creditors 1200 


Sundry assets (as per 

balance sheet 2) . . 0100 
Deduct amount paid to C. . 900 



The next point to be considered in Case I. is the question of the shares 
of profits. The old firm shared equally, but the new ratio will be: 

A. i of | = f 

B. I of | = | 
D. =|. 


A. and B. sharing profits as 3 to 1 agree to admit C. into partnership on his paying 
2000 for a third share of the profits of the business. Balance sheet showing position 
of A. and 13. : 

1. Liabilities. 

Capital accounts : 

A 3000 

B 2000 



Sundry assets :- 

Cash, book debts, stock-in- 
trade, &c 6300 

Balance sheet after adjusting goodwill : 


2. > Liabilities. 

Capital accounts : 

A. . . . 3000 
Add share of 

goodwill . 4500 

B. . . . 2000 
Add share of 

goodwill . 1500 





Sundry assets (as per 

balance sheet 1) . . 6300 
Add goodwill . . . 6000 




Balance sheet on admission of C.: 


Capital accounts : 

A. (as per balance 
sheet 2) 

B. (as per balance 
sheet 2) 

C. . 

Creditors . , 



. 1,300 



Sundry assets (as per balance 

sheet 2) 12,300 

Cash paid in by C. . . . 2,000 



The new shares of profit will be : 

A. f of f=4 

B. i of |=4 

. = . 

The changes may be rung to an unlimited extent, but the examples 
given should suffice to illustrate the principles involved. 

The special points relating to the treatment of goodwill in partner- 
ship accounts will be found to be dealt with under the heading of 

So far, consideration has been confined to problems which occur at the 
inception of a new partnership, but during the continuance of the firm there 
will arise many matters to which attention should be directed. 

1. Advances. Having in view the fact that advances by a partner, as 
distinct from capital, are entitled to interest and to prior payment, as set 
out in the Partnership Act, 1890, great care should be taken- to see that 
the line of demarcation is clearly drawn, and all items of this character kept 
quite apart from capital contributions. 

2. Drawings. Drawings by a partner are not a charge against, but an 
allocation of, profits. They should, therefore, not be charged to the 
revenue account of the firm, but should be carried to the debit of a current 
account which in its turn will be credited with the partner's phare of profits, 
the resulting balance being added or deducted from the partner's capital 
account, as the case may be. 

3. Interest. If interest on capital has been agreed upon, it should be 
credited to each partner's capital or current account and debited in total 
to the revenue account. If interest is to be charged on drawings, the reverse 
procedure is necessary, viz. debit each partner's current or capital account, 
and credit revenue account in total. 

4. Salaries. This question is often complicated by legal difficulties, but 
it may be said, generally, that, where agreed upon, salaries of partners as 
distinct from drawings by partners are an expense, and should be charged 
against revenue. The terms of agreement in each case will of course decide 
the particular treatment to be adopted. 

5. Property placed at Jirnts disposal. Where a partner, in order to 
assist a firm, places property at its disposal, the initial credit to the capital 
account of the partner concerned is the agreed value of the property, and 
any loss in realisation will then require to be borne by the jinn in the pro- 
portion in which they share losses, but the terms of the agreement necessarily 
vary in each case, and must be the deciding factor in every instance since 
no general rule can be attempted. 

Dissolution. Various circumstances arise under which a dissolution 
happens, and they will be found to be fully considered from their proper 
standpoint, which is necessarily a legal one, in the article on PARTNER- 
SHIP, So far as accounts are concerned, the question of solvency 
is the main point. The position may be easily gathered from the 
following : 






Capital accounts : 

f (*) A- 

Share of profits-^ (i) B. 
1(1) C. 






. 3000 


Assets (after realisation). 

Cash 4520 

Deficiency 1140 


First Step. Eliminate the deficiency by allocating same to partner's 
capital accounts in the proportions in which profits are shared. 


Capital accounts : 

A. . . . 1000 
Deduct share of 


Cash (as per balance sheet 1) 



B. . 

Deduct share of 
deficiency . 

C. . 

Deduct share of 
deficiency , 









Secoiid Step. Pay creditors. 



Capital accounts : 

A. (as per balance 
sheet 2) 

B. (as per balance 
sheet 2) 

C. (as per balance 
sheet 2) 


Cash (as per balance 

sheet 2) ... 
Deduct amount paid to 

creditors . 




Third Step. Divide cash as per amount due to partners. 
rln cases where the charging of the share of the deficiency operates to 
throw the partner's capital account on the debit side, it will, in the balance 
Sheet at that stage, appear on the assets side as an amount due from him, 
but the next statement should show cash paid in by the partner in place 
of this debt solvency, of course, being presumed. Where one partner is 
insolvent, the position becomes a little more complicated, especially in view 




of the judgment in the case of Garner v. Murray (1 Ch. (1904) 57), decided 
in November 1903. 

The position there was, briefly : 



G. Capital account 
M. Capital account 





Cash 1916 

W. Capital account overdrawn . 263 

Deficiency 635 


Profits shared equally. W. insolvent, and nothing recoverable from his estate. 

The ordinary commercial method of winding up the partnership would 
be as follows : 

G. Capital account (as 

per balance sheet 1) 2500 
Deduct one-half of total 

deficiency, 898 . 


M. Capital account (as 
per balance sheet 1) 

Deduct one-half of total 
deficiency, 898 . 

Due as per contra . 





Cash . 
Amount due from M. , 



G. takes tne cash, 1916, and collects 135 from M. 

But Mr. Justice Joyce's decision in the above-mentioned case, as sum- 
marised by Professor Dicksee, was to the effect that: "Provided outside 
creditors 1 claims had been met, the liability of each separate partner was 
limited to making good his share of the deficiency, and that in consequence, 
as nothing could be recovered from W., G. and M. should each be called 
upon to pay one-third of the deficiency of 0^635, and the amount standing 
to the credit of A. would be ^2711, 13s. 4d., and the amount standing to 
the credit of B. , J 525, 13s. 5d. To meet these claims there would be cash 
amounting to ,2339, 6s. 8d., which should be divided pro rata between 
G. and M., representing a dividend of approximately 16s. 7^d. The assets 
would thus be applied in paying to each partner rateably what was due to 
him in respect of capital." 

It would be out of place to discuss here the legal points involved, 
especially as there was no appeal against the decision, but it may be said 
that no two authorities are able to agree as to the method of applying the 
judgment irrespective of the differences as to the correctness of the decision. 

The simplest method (in round figures) appears to be as set out in the 
following balance sheet ; 



G. Capital account . 2500 
Addi contribution (one- 
third of 635) . 212 

M. Capital account . 314 
Add contribution (one- 
third of 635) . 212 



Cash . . . 

Contribution as per 
contra . 


Deficiency . . 898 


G. takes of 2340 (less 212). 


M. takes *jjJL of 2340 (less 212). 

Where so many experts disagree it is difficult to decide, and it is to be 
hoped that the precise point will arise again and be taken to the higher 
courts so that the decision which at present holds good may be tested. 

Death. Questions arising on the death of a partner usually relate to 
points in connection with interest and, in some cases, mere arithmetic, but 
they are hardly of sufficient importance to be dealt with in a general article 
of this nature. BERNARD BAGNALL, C. A. 


PAY ROLL. A record, generally in tabular or other special form, 
showing the amount and nature of wages paid periodically. The use of the 
title is generally found to be confined to the United States, where changes as 
to form and details are rung to a much greater extent than in this country. 
Many American concerns run internal trading stores, so that although it 
is quite possible, and even desirable, to frame a definite pay roll for each 
business, the details of the " commissary " departments, if any, would require 
to be known before such a task could be attempted. The forms opposite 
are fairly representative examples of a transatlantic pay roll. 

The English aspect of the question will be found to be dealt with under 
the heading of WAGES. 

PERIODICAL ACCOUNTS. Under this heading a short resume is given 
of the method of dealing with. 

(1) Statements from Branches. 

(2) Statements for the use of directors, managers, or principals of a 
business, containing information as to (a) the manufacture, (6) the sale of 
goods, and (c) the financial position of the business. 

The information contained in Statements from Branches and Statements 
for Directors is very often of a similar nature. 

Both statements should contain sufficient information to enable the persons 
to whom they are rendered to form an opinion of the progress of the business 
during the period covered by the statement, and the directions to be given 
for future management. 

Both statements should be as concise as possible, and should be cast in 
such a form as to be readily understood. Both should show : Summary 
of cash; purchases;- expenses; and dealings with stock. 

The statements should be in a settled form, which should be continuous. 
In the case of branch accounts sufficient information should be given 







.- ." ' ."'".''- " 








































to enable trading, and profit and loss accounts for the branch to be 

As the statements are utilised for different purposes, different points arise 
in the actual working of each. 

Branch Statements. The branch is an accounting party, and the state- 
ment should be so framed as to enable the branch accounts to be carefully 

No form of branch statement is in itself sufficient unless the branch 
accounts are periodically examined by an inspector from the head office, the 
statements compared with the books, and the books and stock examined. 

There are, of course, many different kinds of branches, as for instance : 

(a) Branch which is simply a sale depot for goods manufactured or goods 
purchased by the head office, the branch selling only for cash. 

(6)' Branch utilised as an agency, and feeding the head office, and col- 
lecting accounts. 

(c) Branch selling for cash and credit, or on credit only. 

(d) Branch transacting an independent business, buying and selling. 

(e) Similarly, and conducting a manufacturing business. 

(f) Branch producing the finished article, all supplies, &c., being pur- 

chased by the head office and forwarded to the branch. 

No single form of statement would cover these subdivisions. 

So far as possible all goods supplied to the branch should be purchased 
by the head office and forwarded. If possible, these should be charged to 
the branch at selling prices, or the branch should be charged out in quan- 
tities only. 

Selling on credit should be limited. 

All cash as received by the branch should be paid into the bank. Requi- 
sitions for cheques, cash, and stock should be forwarded to the head office. 

In a case where credit is given by the branch, a list of overdue accounts 
should be forwarded with each return. 

Dealings between branches should be limited as far as possible. In case 
dealings are necessary as perhaps in the case of retail shops the goods 
should only be supplied on a proper requisition, duplicate of which should 
be forwarded by the branch obtaining the goods to the head office, and the 
original requisition should be forwarded to the head office by the branch 
supplying the goods, the same day. Particulars of these transactions should 
be shown on the weekly returns of both branches. 

The head office will price out the goods, notifying the branches where 
necessary of the amount debited and credited. 

In the cases of a and 6, and possibly c, the head-office books would 
contain all the branch accounts, although in case of c the branch would keep 
a debtors ledger, while in the other cases a separate set of books would be 
kept by the branch. 

The connecting link between these books and the head -office books would 
be by means of an account, or accounts, which would operate in the same 
way as adjustment accounts between separate ledgers, {the branch books being 
treated as a portion of the head-office accounts. 

In the case of examples a, 6, and c, the branch may be operated by one 
account in the head-office books, to which all cash paid and received on 


account of the branch will be debited and credited, and all goods forwarded 
to the branch and returns therefrom debited and credited, or, if it is desired, 
the account may be subdivided to save analysis at the! end of the year, the 
heading of each account in the head-office books being preceded by the name 
of the branch. In case the branch is incurring liabilities by purchasing goods 
or otherwise, the return should be framed so as to show the liabilities falling 
due during the ensuing period, and the prospective receipts, to enable the 
same to be provided for. 

In cases where the branch accepts bills, which is inadvisable (unless abso- 
lutely necessary), the bills receivable and payable during the ensuing period 
should be shown. 

1 The branch books should in all cases be closed on the same day as the 
date of balancing of the head-office books, and the nominal accounts in the 
branch books should be so framed as to admit of a ready incorporation in 
the head-office accounts. 

In cases of foreign and colonial branches, the question of exchange must 
be borne in mind. The rules relating to this may be obtained from any 
work on the subject. 

Statements for Use of Directors. The object of these statements is to 
show the progress of the business and the position of the same. 

It must be borne in mind that a mass of figures will discourage inquiry, 
while it is desired that the statements shall give sufficient particulars 1 * for a 
healthy criticism of the business, and to enable the directors to see the 
position of same. 

Most of the remarks as to branches apply to these statements, but the 
object of these accounts is not so much to account for cash and goods as 
to render information as to progress and as to the future requirements. 

If possible, a pro forma trading account should be shown, and an estimate 
of running expenses based on the previous profit and loss accounts should 
be given. 

In case of a manufacturing business being carried on, particulars showing 
the progress, as far as possible, of the manufacture should be given. These 
can be obtained from the Cost Books. 

The periodical statements should be carefully checked on balancing the 
books with the actual result of the trading. They should, if they have been 
properly prepared, approximately agree with the balance sheet and profit 
and loss account. If not nearly in agreement, the difference should be 
ascertained for further working. 

Take the case, for instance, of a Pro Forma Profit and Loss Account 
furnished monthly to the board in the case of a company carrying on a 
wholesale wine and spirit business, together with a fully licensed hotel and 
three public-houses. Here the net profit on the houses might be brought 
into the statement. 

The Directors would also require in this case (1) a summary of Cash 
received and paid at the Head Office. 

(2) Pro Forma Trading and Profit and Loss Accounts of the three Public- 

(3) Pro Formd Trading Account of the wholesale business and the Hotel 


(4) In respect of the wholesale trade, a statement showing the debts 
outstanding at commencement of period, less Cash received and Discounts 
allowed during the month, auaphts Goods Sold during the month. 

(5) A similar statement as to the Goods Purchased, while a short state- 
ment as to the Stock would be appended. Louis NICHOLAS, C.A. 

t PHOTOGRAPHY - t AS A BUSINESS. To-day every one uses the 
camera, and as a means of pleasure it is probably one of the most interesting 
hobbies available to the public, but it should not be forgotten that photo- 
graphy has its serious side, and there are dozens of ways of making it profit- 
able. Many men who have taken up photography as an interesting hobby 
frequently ask themselves how they can make it pay, and the purpose of this 
article is to suggest to them some of the leading markets which would enable 
them to profitably use their pictures. 

Of course, the ordinary business of the photographer is open to any man 
who takes the trouble to learn the necessary technique, and to commence an 
establishment which is ready to take photographs of callers for purely social 
purposes is a ready means of opening up profitable income. It should be 
remembered that the public are not so prone to pay for photography as they 
were, but there is ample opportunity along these lines for establishing a 
good connection. Photography, so far as portraiture is concerned, has been 
carried on for many years, but has lacked the enterprise which might have 
been infused into a very interesting business proposition. Photographers 
have neglected to provide the interesting studio, to attract patrons to it, and 
to give them the best kind of service, but in every town there is a distinct 
field for up-to-date service along these lines. Much might be done by a 
photographer commencing in business by using the up-to-date ideas of 
advertising which are found successful in other business enterprises, and the 
photographer who did use them, centring his efforts on proving to his 
possible clientele that he could give them artistic service, would be bound 
to secure profitable results. It is not enough in these days to be able to 
produce a good portrait; but it is rather necessary to convince the public 
that one is able to do this, as there are so many competitors. 

An excellent talking point in connection with photography is a depart- 
ment specially devoted to children's sittings. A great proportion of the 
income of the local photographer is derived from producing pictures of 
children, and an influx of business of this type serves as the best intro- 
duction possible to a studio. People who are brought into contact with a 
photographer who can produce excellent photographs of children, frequently 
remain as patrons in other directions. 

But the conventional work of the photographer is not by any means the 
only field available to the man with the camera. There is a distinct market 
for good pictures of almost any subject under the sun. The growth of the illus- 
trated press and the modern tendency to illustrate only by photographs have 
provided a market for the artist with a camera which he would be unwise to 
neglect. The illustrated press itself is practically open to take almost any 
pictures bearing on our social or business life. For press purposes, photo- 
graphs of interesting personalities are always acceptable, and there is scarcely 
a district which does not produce subjects which are interesting from this point 
of view. Good local views have also their market, both locally and generally, 


while pictures of social events of every description are in constant demand. 
Photographs with a news interest are always acceptable to such papers as 
the Graphic, the Illustrated London News, the Sketch, the Tatlcr, the Daily 
Mirror, and the Daily Sketch, while most of the daily papers are prepared 
to consider pictures which have a news interest. It should be remembered 
that very often a news interest underlies the most commonplace subject. 
Frequently, in every district, there are industries, local events in the sporting 
connection, social events, which have a news value which is neglected by the 
photographer, and this field only needs exploiting to produce a ready source 
of income. 

There is also a demand for artistic subject pictures amongst the illus- 
trated journals, and any photographer who has an idea of subjects should 
find ready employment in catering for this demand. The growth of adver- 
tising of recent years has also opened up a field for the photographer. Ideas 
which illustrate advertisers' propositions are always acceptable, and there 
is a steady demand for good photographs which can be used for publicity 

The photographer who is anxious to make a connection along these Lnes 
should carefully study his market. If he is desirous of going in for press- 
work, he should take the illustrated papers available, note the type of 
picture they use, and make a point of providing that kind of photograph. 
Choosing a list of a dozen papers who use photographs along definite lines, 
if he takes the trouble to provide subjects which fit into the policy of those 
papers, he will be surprised at the readiness with which they are accepted. 
Photographing for advertising purposes is much more difficult, as it requires 
the specific subject rather than the picture of general interest, and has a 
greater possibility of leakage in that a picture which will suit one firm will 
not often suit many others. Success along these lines depends upon the 
photographer's instinct in choosing the useful subject, but if he has that 
instinct he will find a ready sale for his illustrations. 

Prices in photography rule pretty much the same everywhere. The 
right of reproduction for one issue is usually valued at about 10s. 6d., 
particularly when the pictures are taken from men who only occasionally 
supply subjects. If, on the other hand, working for the Press, the photo- 
grapher can devise a line of photographs and supply them regularly, he 
would possibly be asked to supply them a little cheaper. The regularity of 
the income from this kind of work would be ample compensation. Again, 
if he specialised the work, and provided a type of photographs which 
was not available in other directions, he might even increase the usual 
price and get steady support for superior work on a much better basis. 
This particularly applies to advertising, where the idea rather than the 
subject is valuable. The man who is capable of producing photographic 
pictures with good illustrative ideas in them is always sure of a ready sale. 

In dealing with the newspaper, the simplest way is to send unmounted 
copies of the photographs direct to the editor, although there are numerous 
agencies which are always open to consider good photographs. In dealing 
with the advertiser the best method is to choose a list of agents representing 
various well-known firms, submitting the photographs to them. They in 
their turn submit the photographs to their clients, and if the ideas suggested 
are at all practical, they meet with fairly free acceptance. Success in photo- 


graphy along these lines depends upon the intelligence of the operator in 
considering his market and understanding its needs. Directly he appreciates 
the possibilities of the demand for suitable pictures, he is on the high road 
to success. 


PLEASURE RESORTS : How to Develop them. Of recent years a 
great business has sprung up in developing popular resorts. Indeed, the 
interest has become such a large one that it is worth while indicating the 
machinery on which these organisations are run. In the old days, a popular 
seaside resort or inland spa secured patronage largely by accident. It had a 
certain amount of natural beauty, or one or two natural attractions such as a 
fine sea front, a curative spring, or picturesque surrounding country, and 
people got into the habit of going to any one particular resort owing to 
the recommendations of friends. The annual holiday, the health cure out 
of doors, and similar modern developments of social life, had not been 
organised to the extent they are to-day, and the business available for 
popular pleasure grounds was not nearly so large. That numbers of people 
went down each year was due to one or two fortunate circumstances a 
good railway service, the recommendation of a fashionable physician, or some 
local association which fired the public imagination ; and once the public 
developed the habit of visiting these towns, the number of visitors increased 
without any particular effort on the part of the towns themselves. 

To-day it is realised that this holiday public and the people travelling in 
search of health, represent a huge source of revenue to a town from the 
business point of view, and the resort which makes the popular appeal is not 
content to allow its claims to be brought before the public by a series of 
fortuitous accidents. The change from the careless haphazard method of 
the old days to the business methods of to-day was brought about by the 
definite aggressive policy of such centres as Blackpool and the Isle of Man. 
Blackpool, at the door of a huge industrial population in Lancashire and 
Yorkshire, early in its career saw the advantage of bringing the attractions of 
the town before the people who were likely to use it as a pleasure ground. 
It was the first borough to institute a system of municipal advertising ; 
to artificially develop its resources and make the town additionally 
attractive ; and the town was amongst the first of pleasure resorts to 
offer every kind of assistance to make the visit of the likely holiday maker 
pleasant. In those days the local authority had no legal right to levy on the 
inhabitants for the purpose of developing the town from the advertising 
point of view. To-day this has been altered, and as a result most towns 
nave a fund available for the purpose of bringing their attractions before the 
travelling public. 

The up-to-date seaside resort, which is bent on making its resources 
known, now advertises in very much the same manner as a business corpora- 
tion marketing a proprietary article. It allocates each year a certain sum of 
money for advertising purposes, and in most cases the major part of this 
money is devoted to issuing posters which are largely distributed in and 
about railway stations, though in some cases they also appear on the 
provincial hoardings. The rest of the money allotted for the purpose is 
spent on the preparation of suitable booklet matter, which usually includes 
a list of lodging-houses, apartments and hotels, with other useful local 


information of the same type. An inquiry office is maintained within the 
borough itself, and all inquiries made are dealt with and booklet matter 
is supplied from this centre. In one or two cases, notably in Blackpool and 
Douglas, Isle of Man, it has been found necessary to open up a London 
office, where operations may be conducted in the centre of the advertising 
field, and inquiries as to the place itself are answered from here with suitable 
descriptive publications. * 

Most seaside advertising schemes have been carried out in conjunction 
with railway companies on a mutual arrangement, it being argued that both 
the railway company and the town Lenefit by the stimulation of traffic to any 
particular locality. It would seem, however, that the modern tendency is to 
put the business organisation of the seaside town on a wider basis. Instead, 
nowadays, of confining advertising to railway stations and carriages by 
poster and photograph, the bigger seaside towns are more and more tending 
to control their own publicity and secure a wider field. Recent campaigns 
have used the newspapers to popularise various localities, the advertising 
being written from the point of view of the town rather than from the point 
of view of the railway company having access to it. Such advertising features, 
with attractive views, make positive assertions relating to the character of the 
resort and invite inquiry in very much the same way as the advertising 
trader does. When inquiries are brought in by this means, they are 
answered with the same thoroughness with which the trader answers inquiries 
from his publicity. 

The same may be said of the later poster campaigns. A glance at the 
hoardings in the big cities will show that there are six or eight seaside resorts 
for every one advertised a few years ago, and the posters used and the way 
they are displayed, suggest that the pictures have been prepared by the 
towns themselves and orders for their circulation given by officials in the 
borough. Up to the present, the seaside resort has not quite seen the 
possibilities of publicity on the grand scale, as usually its operations are 
carried on under a committee of business men working locally, who have not 
studied publicity in the same way as the expert who operates in a larger 
field. They are consequently tied down to traditional methods and in many 
cases do not make the most of the money allotted by the towns for purposes 
of publicity. 

In the development of a seaside town much might be done by a committee 
which acted on the advice of an expert advertising man. Such a man might 
be a servant of the borough, but as a rule the advertising departments of 
these towns are not spending sufficient to make it worth their while to add 
the salary of a competent expert to administer the account. The next best 
alternative is to place the business in the hands of competent service agents for 
advertising, who would apply to the problem of calling attention to a town 
the same kind of knowledge they apply to the problem of calling attention 
to various goods bought by the public. Under such direction many muni- 
cipalities, spending considerable sums of money in publicity, would have their 
advertisements put into papers much more likely to influence the class of 
people they cater for than the papers they are already using. They would 
also get more attractive presentation of the case for the town, both in the 
illustration and the copy used, while incidentally various economies might 
be made in the actual working cost of the advertising operations. 


Advertising is a business in which much money can be lost and must be 
lost by people who are not familiar with its details, and it almost follows 
that local administrators, no matter how able they may be, have not the 
same grip on the problem as men who are accustomed to handling large 
accounts for various forms of industrial advertising. An excellent scheme 
for advertising a locality would be definitely to allot a certain amount for 
the purpose, and for anything like an ambitious advertising campaign c1000 
for the season would be, perhaps, the least amount that should be contem- 
plated. This amount might be split up in press advertising and in the 
preparation of a booklet, the aim of the press advertising being to cover 
as wide an area as possible of people who are likely to use the resort adver- 
tised. Press advertising would be more advantageous to the rising seaside 
resort than the poster, as the poster has become a conventionality in the 
advertising of pleasure grounds. The poster is, at its best, limited to a 
picture, and if the town is not well known the picture is hardly sufficient. 
It would be preferable to take space in a carefully selected list of news- 
papers, and set out to educate the people in the attractions of the town, 
in the same way that a private concern sets out to educate people in the 
value of their goods. To carry the work of this detailed campaign on, the 
probabilities are that an effective result would be secured by the chairman 
and perhaps one other member of the committee acting in conjunction with 
a recognised advertising expert. The average account of a seaside resort, 
while not being sufficient to justify the entire employment of a man who 
knows the advertising field, would be sufficient to get the best services, both 
from the advisory and administrative point of view, of a leading firm of 
advertising agents giving complete service. Such an agent in consultation 
with members of the committee would achieve a much better result than 
if the committee administered the whole account themselves, making the 
mistakes incidental to a lack of familiarity with the conditions. 

That advertising pays a resort just as much as it pays the private trader 
is proved by the startling growth of towns which have laid themselves out to 
influence the public in their direction. Blackpool, in the North of England, 
certainly draws more visitors annually than possibly any seaside town in the 
British Isles. It is true, it is near a wonderful district, crowded with working- 
class people, and that it is easy of access, but it is by no means the most 
beautiful resort on either side of the country. It owes its position entirely 
to the enterprising manner in which it has set about the task of providing, 
annually, fresh visitors to the town, and seeing that they are properly catered 
for when they arrive there. Brighton, which gets more free publicity than 
any town in England, holds its own for the same reason that it is constantly 
in the public eye. Even more startling is the rapid development of the 
nearer continental resorts. A few years ago no one thought of going to 
Switzerland for the skating in winter ; of late years there has been a huge 
public for the district, increasing every year. - The reason of this is that the 
localities where these winter sports are in progress have seen the value of 
publicity and have kept their attractions well before the British public at 
seasonable intervals. Continental summer resorts are developing the same 
ideas, and across Channel traffic shows a startling increase each year so 
startling, in fact, that watering-places, particularly on the South Coast, are 


grumbling at the leakage of their possible supporters who are being persuaded 
across the Channel. 

The popular resort to-day cannot hope to retain its position, or to increase 
its revenue from visitors, by leaving affairs to take their course. It has more 
competition within its own country and a great deal more competition from 
the outside. Means of travelling are increasing, and journeys which were long 
distances ten years ago are now comparatively easy for even elderly people. 
The only method of maintaining the position and increasing the progress of 
the town, is to keep its attractions well before the public and to present them 
in such a form that more and more people are deliberately influenced in the 
direction of the town each year. 


POOR LAW APPOINTMENTS. The positions available under the 
Poor Laws and in the service of the various Unions provide an interesting 
field for employment for men and women of various attainments. Being 
appointments under a public body, they have all the advantages implied 
by that fact permanency, a fair scale of payment, and acceptable working 
conditions, with, in many cases, a pension assured at the end of the career. 
On the other hand, in the higher grades of the service, the appointments 
have the drawback common to all public offices they are difficult to get. 
There is keen competition for the various offices and the emoluments 
attached, but once the candidate does receive appointment in the service 
of such authorities his future and reasonable progress are assured. Following 
is a summary of the various Poor Law appointments available to the public, 
with all the imformation essential as to duties, qualifications and wages. 

Olerk to the Guardians. The position of Clerk to the Guardians 
carries with it great responsibility, and is the most important office in 
connection with the administration of the Poor Law in the Union. He is 
the expert adviser to the Guardians on all matters affecting indoor and 
outdoor relief and those relating to the powers and duties of the Guardians. 
The Clerk is not obliged to belong to the legal profession, though this pro- 
bably obtains in the majority of instances, and in such cases the fact is 
of considerable advantage to the Board. As new Acts are passed imposing 
new duties upon the Guardians he must be able to interpret their effect. 
In any case, however, he is expected to advise upon the numerous general 
orders of the Local Government Board and to direct the business of his own 
Board in such a manner that its members do not vote money illegally. He 
has always the fear of the Government Auditor before him, who will sur- 
charge illegal payments, as well as the strict surveillance of the Local 
Government Board. Before the establishment of District Councils, he was 
often Clerk to the Rural Sanitary Authority, and if he were in office at that 
time his appointment as Clerk to the District Council usually followed. He 
is frequently Clerk to the Union Assessment Committee and Superintendent 

If future legislation, as outlined by the Majority Commissioners, is 
adopted, it may be questioned whether the Local Government Board will 
permit the appointment of a part time officer as Clerk. The salary at 
present varies according to the size and importance of the Union. A 
medium-sized Union may pay QOO as Clerk to the Guardians. He will 


receive 100 as Clerk to the Assessment Committee ; ^300 as Clerk to the 
Rural District Council ; and 150 as Clerk to the Joint Hospital Board, in 
addition to fees as Superintendent Registrar, if he holds these further 
appointments, as Clerks to Guardians often do. An oflice and all cost of 
lighting, heating, &c., will be provided jointly by the respective authorities. 
But out of the aggregate sum the Clerk has usually to pay the salaries of 
three or four assistants probably < D 200 per year. In instances where the 
Clerk is retained solely by the Guardians, he will receive 350 to .400 per 
year for a moderate-sized Union and clerical assistance, oflice and usual 
accessories provided by the Guardians. 

An able assistant to the Clerk of a Board of Guardians usually stands 
a good chance of securing promotion in his own or another Union, usually 
the latter. Better than any other person he will answer the recommendation 
of the Poor Law Commission that u no person should be appointed as Clerk 
who has not some knowledge and experience of the Poor Law. 11 The 
Commissioners have also suggested that " there should be qualifying 
examinations for the higher officers." 

The Clerk pays to the Superannuation Fund and receives a pension 
according to the regulations provided under such circumstances. 

* Workhouse and Union Medical Officers. Boards of Guardians require 
not only a Medical Officer for the medical care of the inmates in the Work- 
house, but also officers for outdoor medical relief. They must be registered 
medical practitioners. The Workhouse Officer may also hold one or two 
outdoor appointments subject to the Local Government Board, but he must 
reside within seven miles of any part of the parish or parishes to which he 
is appointed. The larger Unions possess a Resident Medical Officer at the 
Workhouse, who in addition to his care of the inmates is expected to give 
a course of lectures to the nurse probationers where the Guardians have 
adopted the system of training nurses. He has also to watch carefully 
against any outbreak of disease, inspect lunatics once a quarter, and certify 
as to the health condition of any boy apprenticed by the Guardians. 

The District Medical Officers are obliged to visit all patients who have 
obtained a medical order and to supply them with medicines as desired. 
Every fortnight they have to make a return of their cases to the Clerk for 
the inspection of the Guardians. Where the districts they serve are some 
distance from their surgery, the Guardians iiiay call upon them to provide 
a branch surgery. 

The payment made by Boards of Guardians is not excessive. A few 
instances may be mentioned : Medical Officer with 220 cases in twelve 
months, Urban District, ^80; Medical Officer, 1GO cases, rural, i J 100; 
Medical Officer, 85 cases, urban, 60^ Medical Officer, 100 cases, area of 
10,000 acres, rural, 70; Medical Officer, 65 cases, area of 5600 acres, rural, 
40; Medical Officer, 400 cases, area of 4350 acres, urban, 120. In 
certain instances, subject to the approval of the Local Government Board, 
the Medical Officer may obtain special fees for extraordinary services. 
These are practically all scheduled and include the payment of 5 for 
" treatment of compound fracture of the thigh, or treatment of compound 
fracture or compound dislocation of the leg, or amputation of leg, arm, foot, 
or hand, or operation for strangulated hernia." The Guardians cannot pay, 
however, until the Local Government Board approve in writing. 


age of sixty-five, or if he has served forty years he may claim this at sixty. 
He pays every year 2 per cent, of his salary as a contribution towards the 
Superannuation Fund. The maximum allowance for forty years' service is 
two-thirds of the emoluments he has received for an average of five years 
before his superannuation. For twenty years of service the allowance is 
reckoned as twenty-sixtieths or one-third. 

A Resident Medical Officer at a Workhouse receives from ,150 per year, 
with furnished quarters and rations. An assistant officer starts with about 
90 to 100. 

Public Vaccinator. The Medical Officer of a Workhouse or a parish 
may also receive the appointment of Public Vaccinator for his district. The 
Medical Officer of a Workhouse is entitled to receive not less than 2s. 6d. 
for each first vaccination or re-vaccination. In the case of a parish officer 
he is to be paid 2s. 6d. for a visit to the patient's home for vaccination in 
London or a borough of 50,000 population, and 3s. 6d. in other cases. The 
fees vary according to the distances travelled by the officers. The conditions 
governing the operation are carefully prescribed by the Local Government 

Master Of the Workhouse. The Master is in supreme charge of the 
Workhouse. Usually a joint appointment is made : the husband is 
appointed Master and the wife Matron. Matters of administration affecting 
the women in the house are referred to the Matron. She also cuts out many 
of the necessary garments and controls the stock of clothes for the inmates. 
Workhouses usually have attached thereto three or four or more acres of 
land and the Master directs gardening operations, the care of pigs, wood- 
chopping and many of the minor repairs to be executed by the inmates. 
Like the Relieving Officer, both the Master and Matron, but especially 
the Master, must be thoroughly conversant with the consolidated orders in 
which are detailed his own duties and obligations as well as those of the 
other officers. 

The Master usually secures his appointment after serving as porter or 
Relieving Officer. In some cases he may be appointed entirely from the 
outside, but this is very seldom. The appointment can only be adequately 
filled by one who has served in some such capacity as that indicated. The 
Matron by preference should have been a certificated nurse, or Assistant 
Matron. In a fairly large Workhouse the joint salaries will amount to 
150 (100 to the Master and <*50 to the Matron), including rations, 
furnished apartments, servant, &c. 

Superintendent Nurse. All large and up-to-date Workhouses possess 
infirmaries where are treated the pauper patients who cannot obtain the 
necessary care and nursing in their own homes. To all intents and purposes 
these infirmaries arc equivalent to ordinary hospitals supported by voluntary 
subscriptions. They are placed under the supervision of a Superintendent 
Nurse who is responsible for her patients to the Medical Officer from whom 
she receives her instructions. Matters of discipline usually remain in the 
hands of the Master. The Superintendent Nurse must be certificated in 
midwifery and general nursing. Her salary varies from 4<0 to o^GO with 
quarters, rations and washing. Workhouse infirmary nursing is now calling 
forth a much better class of nurse than was formerly the case. 

Relieving Officer. The duties of the Relieving Officer are to receive all 
applications for relief and immediately examine into the circumstances of 


every applicant by visiting the place of his or her abode where they possess 
one in order to make careful inquiries concerning causes of distress and 
general characters of applicants; to visit from time to time all those 
receiving relief; to make detailed reports to the Guardians from time to 
time; to supply immediate relief in cases of urgency; to convey lunatics 
to the asylum; and to procure medical attendance where necessary. This 
is but a orief outline of his duties. He should possess a complete know- 
ledge of the general consolidated orders. Otherwise he may make serious 
mistakes entailing even loss of life. 

In the past, Relieving Officers have been appointed from the ranks of the 
teaching profession, clerks, mechanics, &c., but Guardians will presently be 
obliged to require some previous training as an Assistant Relieving Officer, 
or the obtaining of a certificate from an authority recognised by the Local 
Government Board. A system of examinations has been adopted with 
courses of instruction for Relieving Officers in connection with the London 
School of Economics and Social Science. This has been extended to Liver- 
pool in connection with the School of Social Science at Liverpool University, 
and is being extended to other centres. The majority report of the Poor 
Law Commission recommended that some system of certificates should be 
instituted with courses of instruction and examination prescribed by the 
Local Government Board, and if possible in connection with an institution 
recognised for the purpose by the Universities. 

Salaries vary according to the size of the Union and the importance 
attached by the Guardians to the duties of the office, and range from ^100 
to c J 180 or < J 190. In many instances the officers have other minor appoint- 
ments, such as Registrar of Births and Deaths, School Attendance Officers, 
and Collectors to the Guardians. 

* In the larger Unions it is the custom to appoint a Superintendent 
Relieving Officer, whose duty consists in supervising the reports of the 
other officers concerning cases for relief, and generally to institute a check 
upon the amount suggested, not entirely with a view to its reduction but 
also to its adequacy. 

Women Relieving Officers. Opportunity now occurs for women to 
qualify as Assistant Relieving Officers. Owing to the duties imposed upon 
a fully qualified officer, it may be doubted whether women will become more 
than assistants ; but the operations of the Children's Act and the inspection 
suggested by the Royal Commission on the Poor Law with respect to the 
aged, widows and children receiving out-relief, have induced many Boards 
to appoint Female Assistant Relieving Officers. The salary varies from <!Q 
to < J 104 per year, and the age of applicants from thirty to forty-five years. 
They are usually required to be single women or widows and competent to 
visit the homes of those receiving out-relief. Other duties consist in (a) to 
accompany the Relieving Officers with female patients to the Lunatic Asylum ; 
(6) to visit and report as may be required upon widows and others having 
children maintained at the expense of the Guardians ; (c) to report upon the 
circumstances of maternity cases ; (d) to visit women and children in homes 
and hospitals or elsewhere outside the Union when required ; (e) to report 
when necessary upon the situations proposed for children; (f) to convey 
children to boarding-out or other homes. 

Vaccination Officer. The Board of Guardians are obliged to appoint 
Vaccination Officers for their Union whose duty it is to see that all children 


are vaccinated or that the parents and guardians obtain the necessary relief. 
For this duty the officers are paid usually according to the number of 
successful cases of vaccination. Sometimes the duties are allied with those 
of the Relieving Officer. In other case* special officers are appointed who 
need not previously possess Poor Law experience. 

POSTERS : How to Design. Every one nowadays agrees on the adver- 
tising value of the poster, and few successful advertising campaigns are run 
which do not embody a liberal use of the hoardings. Opinions differ as to 
what is and what is not a successful poster, and as a consequence one 
finds the greatest divergencies of opinion on the qualities of the posters 
exhibited on the hoardings. Personally I believe in humour in the poster, 
with certain obvious reservations. A bright, humorous idea makes people 
laugh and talk about the poster and the goods it advertises. For instance, 
the Vacuum Cleaner poster, with the cleaner as a ferocious serpent, was a 
success, although critics still think that the treatment was too far fetched 
and off* the line for such a sober mechanical subject. After all, the best 
judge is the trader concerned, whose opinion is guided by the results he 
secures, and that poster was followed by another of the same type, which 
is proof of the appreciation of the poster user for the idea itself. 

The first essential of a good poster should be simplicity. It should 
give out its message at a glance. People do not spend the time on posters 
that they give to other forms of advertising. Where they read a newspaper 
advertisement, they only glance at posters, and if the poster does not convey 
its message in a fraction of a minute, it must be considered to have failed. 
That is why the most suitable articles for poster advertising are specialities 
such as cocoa, tea, whisky, preserves, or foodstuffs, where the name only 
has to be emphasised. In such a proposition an educative campaign has 
usually been carried on, and the people know the goods from newspaper 
and other forms of advertising. The poster campaign in such cases is 
largely supplemental, and the poster itself helps to fix the title in the 
people's minds, so that when they go into the shop to purchase goods along 
the same lines the name comes readily to their memory and they are 
placed in the position of asking for something they have heard about. 
At the same time poster advertising, in my opinion, is useful to supple- 
ment any advertising which has done sufficient educational work in the 
press to make the article advertised well known. No advertiser should 
trust to a poster alone to reach the public. The press and the poster 
are auxiliaries in any campaign, and a good combination of the two forces, 
working at the same time, should prove irresistible. 

The work of securing a good poster is not familiar to many people, 
although the process is simplicity itself. Assuming that a man has decided 
to use posters, there are two things he might do: (1) To settle exactly the 
kind of poster he would use for himself and lay the complete idea before 
the artist ; or () to approach the artist, give an outline of his needs, and 
trust to the artist for the idea. The first question in the consideration 
of a poster is the idea itself, and whether the trader originates this or 
whether the artist does it, the idea must be everything in the success of 
the poster campaign. The poster should be simple and direct and should 
emphasise as far as possible the leading selling point. Then again, the 
manner should be suitable to the speciality. For instance, some articles 
ought to be advertised humorously ; others demand a suggestion of dainti- 
vn. o 


ness. In the case of a meat extract the main idea would be to convey 
strength; in other propositions the dignified, decorative treatment would 
be the most likely to succeed. The advantage of consulting an artist in 
these matters would be that from his experience he would be most likely 
to decide which would be the best line of action, and he would probably 
best choose the mariner which suit* the article and its selling qualities. 

The actual making of a poster is a matter of technique exclusively. 
While the advertiser may choose his subject and originate his own idea 
BO far as is practical, he should leave its working out in the hands of the 
artist himself. The artist is the best judge of colour combination and 
contrasts, and in my opinion the colour scheme largely determines the 
value of any poster. For poster work simple contrasts in colour, which 
printing experience teaches will not readily fade, are the most practical 
for the purpose in view. Brilliancy of colouring, which is very necessary 
to successful poster work, is not secured by the colour itself, but largely 
depends on the happiness with which it is contrasted against others. In 
my own posters you will possibly have observed that many of my figures 
occupy the centre of a big space and are isolated with big blank spaces 
of neutral colours. I believe this method serves the same purpose as a 
picture frame by making the subject stand out, and by separating it dis- 
tinctly from others near it. Personally I believe in the simplest efiects 
for posters and as much freedom from detail as is possible. An important 
point for the artist to realise is that the lines of a poster should all be 
carefully devised to ensure that the eye of the casual spectator roving 
over the design is sure to be guided finally to the picture of the article 
advertised. To secure a successful poster on these lines depends largely 
on the experience and knowledge of the artist, and he should be trusted 
to carry out these details without too much interference from the adver- 
tiser, whose knowledge of the subject may not have guided him to an 
appreciation of these points in successful poster-making. 

To start a bill-posting campaign the advertiser would first of all con- 
sult the artist, and receive from him rough suggestions of the poster he 
would consider advisable. These suggestions would be drawn to scale 
much smaller than the poster would oe when completed. Such a sug- 
gestion would give a complete idea down to the details of the printing. 
The next step would be the actual production of the poster itself, for which 
the business man would go to the colour printer. After securing delivery 
of his printed posters he would need the services of a bill-posting firm to 
provide him with an estimate for posting the picture on the various 
hoardings in the district he desires to cover. Many business men go to 
one firm, who will take over the work from start to finish. There are 
well-known printers who combine all these functions. They will not only 
get the poster by dealing with the artist, but they will both print and 
display it, making an inclusive estimate for the whole work. In other 
cases advertising agents act as the middle men, completing the under- 
taking from every point of view. Some firms prefer to be relieved of all 
*he detail work, while others go into the matter at every stage, from the 
first sketch supplied by the artist to the final contract for bill-posting. 
My experience has led me to the -belief that most firms would prefer to 
deal direct with the artist for the poster itself, and probably they are right, 
for, after all, the picture one is going to put out is the vital point in the 


transaction. Another practical hint in the preparation of a successful 
poster is the importance of selecting a suitable title. Some goods are 
almost made through the happiness of the titles which describe them, and 
certainly half the battle lies in possessing a title made up of letters which 
attract the eye, and form a word easily memorised and conveying some 
idea of the goods offered. For instance, in my opinion, Oxo is a perfect 
specimen of the one-word title, while its competitor, Bovril, is another 
excellent example of what can be done in the descriptive manner by one 
word. The title helps in many ways. In the case of Oxo, by the use of 
three letters only it indicates the goods sold and the uses to which they 
may be put. Again, the word is brief and bright, and lends itself to all 
sorts of original adaptions in the designs with which it is associated. Many 
excellent advertising ideas have been worked by Oxo, using the formation 
of the title as the central idea. Even where it does not form part of the 
design, Oxo lends itself to incorporation by its neatness, and by taking 
up very little space owing to its brevity. A title with a long or ugly 
word, or with several words, not only makes the task of the poster artist 
more difficult, but it makes the printing details more elaborate, and by 
overcrowding the poster with letterpress defeats the aim of the artist, who 
makes simplicity in posters his keynote. I do not think I can emphasise 
the necessity for a carefully chosen title too strongly. 

The work of producing posters has opened up a very profitable field 
to the artist. Many men nowadays are producing posters almost to the 
exclusion of any other form of art, and they find in the work ample remune- 
ration for their talents. I should consider the qualifications of a poster 
artist are (1) craftsmanship, with an individual style as simple, direct, and 
telling as possible ; () a good colour sense, an important feature in the 
development of the poster; while a third excellent qualification in the 
poster artist is some practical appreciation of the selling points of the article 
he is asked to advertise. It is possible to make a poster which is a very 
artistic creation and yet possesses no selling points whatever. I consider 
art in a poster a delightful thing, and the poster to my mind cannot be 
too artistic; but behind and beyond this the main point should not be 
lost to sight the poster must do its work by influencing people to buy. 

There is, of course, always room for first-class poster work, and there 
are not too many good poster men about. The trouble is, the conventional 
training of the artist at the schools is apt to make a man's poster work 
impossible. The production of a poster is a highly specialised form of 
art, and its technique demands a special training. I would strongly recom- 
mend the young artist to go in for poster work ; indeed, I have gone so far 
as to establish a school where poster methods are taught by myself to artists 
who want to specialise in this important field. I recommend this branch 
of art to artists because I believe there is ample work, and there never was 
a greater demand for posters than there is to-day. It should not be for- 
gotten, of course, that poster work is not nearly so easy as it looks. People 
who see work which is very simple, and frequently contains a few lines and 
little suggestion of drudgery, seem to think that these things are done in 
odd moments snatched from a life of pleasure, the artist earning a fabulous 
income for a minimum amount of work. I need hardly say that the man 
who goes into the poster field with the belief that it is as easy as this is 
foredoomed to great disappointment. The simplest lettering poster very 


often represents the most sheer hard work, and to the making of these 
apparently easily conceived effects days go instead of the minutes allotted 
to their construction by the untutored critic in the streets. 

Poster work provides big rewards for the successful artist, and it is a 
branch of art worth studying by the student ; but I may say efficiency 
is only secured as a result of hard work, and the experience of constantly 
striving to secure the boldest effects by the simplest possible means. 


PRESS ADVERTISING. Of the vast sums of money spent in adver- 
tising every year in the United Kingdom, by far the largest portion is spent 
through the medium of the general press. 

The main reason for this is very probably that of all methods of 
advertising, press advertising is the most economical. It is certain, that 
for a given sum, more good can be done through the medium of the general 
press than through any other medium. Although it is not contended for 
a moment that an advertising campaign is complete, if it expresses itself 
through the medium of the press only. 

Everybody reads newspapers and periodicals nowadays : publications 
of all sorts penetrate into every nook and corner of the kingdom, so that 
quite apart from the question of economy, press advertising can go farther 
than any other method. It can cover more territory ; it is practically un- 
limited in its scope. Whilst other methods of advertising can only accom- 
plish certain definite things, press advertising can accomplish almost anything 
when used in conjunction with other methods. 

As the press acts as a distributor of news, knowledge, and opinion, so 
does the press act as a distributor of knowledge regarding advertised goods. 
Press advertising does its work all the time everywhere. It is the cheapest 
means afforded the advertiser of bringing the notices concerning his wares 
directly into the place where they are most likely to be read and to do good 
into the home. It would be a rare thing to find an instance of an adver- 
tiser who had won a big market for his goods without using the medium of 
the press at some time or other. 

Press advertising enables the advertiser to direct his appeal with a 
certain amount of intelligence into the channel into which it should be 
directed, because the character of circulation of any given publication is 
fairly well defined which cannot be said of many other methods of advertis- 
ing, such as poster advertising, for instance, which makes its appeal alike to 
the millionaire, the mechanic, and the mendicant. This is another reason 
of its popularity. 

The press, therefore, has generally become to be recognised as the cheapest 
means of exploiting goods by advertising, and it is press advertising, there- 
fore, which claims the major part of attention from advertisers and those 
engaged in the profession of advertising generally. 

The general press might be classified broadly as follows : 

j.iit? ge/ieiEU |jit;2s luigiii, uu ujaa.-miuu. uiu&ui^ us luiiuvvs ; 

1. The Daily Newspaper. Daily newspapers both morning and 

* Under this denomination may be included the many ki-weekly and tri-weckly news 


This section of the general press is subdivided by advertisers in accord- 
ance with the character of people to whom they wish to make their 

Thus the halfpenny press appeals as a general rule to different sections 
of the public to those which the penny press appeals to. 

Again there are papers which appeal mainly to a sporting class of reader. 
Others base their claims to consideration on their financial and 
business news, which appeals to business men mostly. Others give 
most of their attention to politics, but all of these have large sections 
of general news and may be said to appeal generally. There are 
daily papers which make a special appeal to motorists, such as The 
Standard, The Morning Post, The Daily Telegraph. Papers like 
The Sportsman and Sporting Life appeal to sportsmen only as a rule, 
although they contain other news. Papers like The Financial Times 
and The Financial News appeal to financial men only, and so on 
right down through the list. 

Whatever appeal the advertiser desires to make, whatever circulation he 
desires to attract, whatever class of people whom he appeals to to 
buy his goods, he can get an indication of the character of the circula- 
tion of any daily paper by carefully studying its columns, and it will 
be generally noticed that there will be a preponderance of patronage 
given to that particular publication by advertisers who make their 
appeal to certain distinct classes. 

2. Another great division of the press is The Illustrated Weeklies, 

such as The Sphere, Tatler, Illustrated London News, &c. &c. These 
are publications showing a very high grade of mechanical production, 
and appeal to that section of the public who have sufficient money 
to pay high prices for goods of merit. The price per thousand of 
circulation, however, is extremely high, and in comparison with daily 
papers and other sections of the press, seems too high to justify the 
amount of patronage sometimes given them. The amount of adver- 
tising given to these papers of recent years has fallen off to some 
extent because of the great advance made by daily papers, but 
to some advertisers the high-class illustrated weekly paper is still an 
advertising medium which shows remarkable results. They have also 
an advantage as regards printing, and an advertiser is enabled to 
give his announcement a very high grade appearance because of the 
quality of printing production. 

3. The Monthly Magazines are another important section of pres* 

advertising. They differ from most advertising mediums inasmuch 
as they are generally of a standard size, and because in nearly all 
cases advertisements are grouped together either at the front or the 
back of the book, and do not appear with the literary matter in any 
shape or form. The patronage given to this class of media is enor- 
mous, many magazines of great circulation carrying from thirty to 
one hundred full-page advertisements every month. There are indica- 
tions that the magazine is more than maintaining its position in the 
various classifications of the press, and this is an eloquent answer to 
those who state that the public do not read advertisements, for 


advertisements in magazines are grouped together at the front and 
end of the book, and cannot be said to intrude themselves upon 
public attention whilst the letterpress is being read. At the same 
time magazine advertising has been proved for many years to pay 
advertisers, so it argues that the general public actually look through 
the advertising pages of the magazine to get information about goods 
they desire to purchase. In all probability one strength of the 
monthly magazine is the fact that it generally penetrates into the 
home and stays there for a fair length of time. It is calculated that 
every copy of the monthly magazine sold is generally read by five or 
six people. 

The prominent magazines published in this country are The Strand 
Magazine^ Pearsorfs Magazine, The Windsor Magazine, Pall-Mali, 
London, and many others well known. 

4. Then there are the popular Weekly Papers, such as Tit-Bits, 

Answers, Pearsons Weekly, CasselTs Saturday Journal, Weekly Tele- 
graph) and many others. These differ from the high-class illustrated 
weeklies insomuch as they are printed on cheap paper and got up 
in M cheap form. They are sold at a penny, and appeal to a very 
popular public. The circulations of these papers run into enormous 
figures, and for articles of everyday household consumption they are 
considered by advertisers to be very profitable mediums to use. There 
are no violent graduations of the class of circulation amongst these 
illustrated weekly papers, which are practically all very similar in 
character. A perusal of their columns will prove this by the simi- 
larity of the grade of advertisements which they carry. 

5. The Sunday Newspapers constitute an important group, a great 

number of them enjoying more circulation than even the greatest 
daily papers. Lloyd's News, for instance, has a circulation of 1,250,000 
per week. As in the case of the daily papers, the Sunday papers are 
graded so far as their circulations are concerned. Those Sunday 
papers with the largest circulations, such as Lloyd"* s Neics, The News 
of the World, The People, &c., appeal to a popular public. Others, 
such as The Sunday Times, The Observer, appeal to a more exclusive 
public, whilst The Referee appeals almost exclusively to a somewhat 
sporting and theatrical clientele. Here again in these papers the 
advertiser must carefully consider their character when thinking 
about advertising his wares in their columns, but the columns are, 
as in other publications, an index to the readers. 

6. The Religious Paper is still another important class. These 

number the official organs of the various ecclesiastical and denomina- 
tional bodies, and enjoy what is called a good class circulation. They 
have little sale on the bookstalls and through the ordinary channels, 
and are mostly found in the home. Their columns receive general 
support from all grades of advertisers, and it may be mentioned that 
a certain amount of scrutiny is exercised on the advertisements appear- 
ing in their columns, which in itself is a feature of value. 
These are briefly the classifications into which the press may be divided 
for consideration from an advertising point of view. Of course, there are 


papers, for instance, which appeal almost exclusively to ladies, such as The 
Ladies' Field, The Lady, The Gentleivonian, Madame, &c. &c., and which 
attract particularly such grades of advertisers whose wares appeal only to 

Trade papers form a classification by themselves, and need no sub- 
division, since they are all constituted and edited to appeal to the particular 
trade which they represent. There is not a trade classification in the 
country that does not have its own trade paper, so that the advertiser is 
enabled, if he uses the general press, to dovetail his advertising to the general 
public with his advertising to the trade. (Advertising to the trade is dealt 
with in a separate article.) 

There are besides many hundreds of miscellaneous papers reflecting no 
particular character at all, which always receive a certain amount of advertis- 
ing patronage, and which continue to exist although there is no apparent 
reason why they should do so. Such papers, however, are not worth very 
great consideration, and may be left out of any advertising campaign with- 
out the slightest danger to its probable success. Indeed the advertiser 
would do well to carefully avoid such hybrid publications, and should make 
careful inquiries regarding circulation before using their columns. 

From the character of the various classifications referred to above it will 
be seen that the advertiser has some data upon which to choose the mediums 
which should carry his advertisements. Whilst, of course, there must be 
waste circulation, inasmuch as some readers will not see the advertisements, 
the advertiser need not waste circulation to the extent of placing announce- 
ments of his wares before people who are not in a position to buy them. A 
motor advertiser knows that if his announcement is in The Standard it is in 
the right quarter, whilst if he put it into Answers he would know it would 
be in the wrong quarter. This is true of all classifications. Whatever the 
grade of the public to whom the advertiser appeals, there are newspapers, 
and many of them, which appeal most particularly, and sometimes exclusively, 
to that grade of people. 

With this knowledge at his disposal, backed up by the experience of the 
advertising expert, he can choose with intelligence such papers as are likely 
to reduce waste circulation to a minimum. 

Copy. Advertising space is valueless in itself. Its real value depends 
upon the copy which occupies it. Copy is therefore one of the most im- 
portant considerations for the advertiser. By copy is meant the whole of 
the advertisement, including the letterpress matter and the picture, if any. 
There is no one generally recognised good style of copy. No advertising 
man can choose one style of copy and apply that to every proposition in 
which he is interested and make it successful, nor is it possible to indicate 
a style of copy and assert with truth or wisdom that that is bad copy 
always. Good copy for one advertising proposition may be bad copy for 
another, and as to judging whether this is so, it is simply a matter of 
applying the ordinary rules of common sense, and considering each proposition, 
the market it has to exploit, and the conditions surrounding it separately. 
But it is fairly safe to assume that all advertising copy is a play one 
way or another on human emotion. It may appeal in the crudest mannei 
possible or in a most delicate and subtle manner, but it makes some sorl 


of appeal. All copy creates an impression on the beholder of some kind 
or another. The impression may be so fleeting as to only impress the 
name of the article for an infinitesimal fraction of a second, or it may impress 
the beholder so strongly as to convert that beholder into an immediate 
purchaser of the goods advertised. Again it may impress the beholder in 
such a manner that he or she would register a resolution then and there 
never to purchase those goods advertised. Copy can do any one of these 
things to any degree. The success of any copy depends upon the degree 
and strength of the impression created or appeal made. There is no doubt 
whatever that copy or printed matter of all kinds does create impressions 
and makes appeals varying in strength and character. For instance, you 
receive a printed form of invitation to a dinner. It is printed from old- 
fashioned type, on very cheap cardboard, badly displayed, in bad ink. You 
regard it as an invitation to dinner, and accept or otherwise as the feeling 
takes you. You receive another invitation to a dinner of similar importance ; 
this is also a printed form, but it is engraved from a steel plate and has an 
appearance of general excellence. You accept or refuse this invitation in 
accordance with what your desire may be, but this particular card impresses 
you for a moment as being correct in form and in keeping with the invitation 
it carries. You regard it for a trifle longer space of time than you regarded 
the first one. You receive a third invitation to a third dinner of equal 
importance. This invitation is personally addressed to you in all probability 
from one of your acquaintances. Possibly there is a sentence which has 
some other significance besides the dinner, calling to your mind a meeting 
of a pleasant nature some time ago. This third invitation creates a 
distinct impression upon you. You regard it as more important than 
the other invitations. The invitation form remains in your memory 
longer. All three invitations are sent out with the same object, that of 
inviting you to a dinner. The impression created in each one is totally 
different. This illustration is a slight one, and may not be considered 
eloquent by itself; but it must be remembered advertisements are creating 
millions of impressions every moment, everywhere, and it is the cumulative 
effect of these impressions which makes for the degree of success ultimately 
attained. Impression may be so strong that it will become a conviction 
to the extent desired by the advertiser. If copy can convince it has done 
its work, but here again it is a question of degree of conviction, even if the 
stage of conviction is ever reached. 

Let us now take a selection at random of various advertisements which 
have appeared from time to time, and endeavour to analyse from a common- 
sense point of view the impressions they create and the degree of conviction 
which they carry. 

The remarks which follow are not intended to be critical but merely 

Referring to the advertisement of Berwick's Baking Powder (No. 1). This 
advertisement has appeared in its present form, or some slight adaptation 
of it, for many years in a great number of publications. What impression 
does this particular advertisement, as it stands, create ? When seen it will 
create an impression for an infinitesimal portion of a second of the name 
" Berwick's Baking Powder." This is the sum total of its usefulness : it 


carries no impression of quality ; it carries no impression of price or of 
usefulness ; it carries no conviction whatsoever : in short, it gives no in- 
formation of any character, either in actual words, or by impression, except 
that such an article exists. The reader will ask : Berwick's baking powder 
is an article which surely has been successfully advertised since one can 
obtain it anywhere. That is assuredly so. But success might have been 

No. i. 



achieved sooner or at less expense were the quality of the baking powder 
exploited in some form or other. The success is mainly due to tne fact 
that Berwick's baking powder has had the field almost entirely to itself. 
It has had no advertised competitors. There are many such advertisements, 
but it is generally to be found that the goods they represent were established 
on the market many years ago, when competition was very slight, and they 
practically had the field to themselves. 

The next example is that of the famous drawing by Mr. Harry Furniss 
for Pears" Soap, which is reproduced here, marked No. 2. What impression 
does this single advertisement carry ? First of all it carries, as with Borwick^s 
baking powder, the impression of the name, but in this case to a very much 
greater degree of strength. First, in all probability, because it is illustrated 
and catches the eye. Second, because it has a witty and humorous associa- 
tion. In all probability this advertisement was noted and remarked upon 
on its very first appearance, and was handed round and commented upon 
from one to another, which was all advertising for Pears' soap. Does it 
carry any other impression than that of the name only? None whatever. 
If any other impression were carried by this particular advertisement it 
would be rather unfavourable than favourable, because the association of 
this decrepid dirty-looking old man with Pears' soap is not natural and 
not favourable. It carries no conviction at all. It does not exploit the 
soap ; it claims no merit for it, nor tells nothing whatever about it ; it merely 
creates a very strong impression of the name on account of the illustrations 
and the association of the illustration with a humorous and witty subject. 

" Pears' Soap " are also successful advertisers, but it must be borne in mind 
that they use many other forms of publicity besides this advertisement. 
The well-known and famous advertisement of " Bubbles," for instance, was 
an artistic picture which excited great comment, and various other advertise- 
ments of Pears' soap, such as " You dirty boy," and " He won't be happy 
till he gets it," and " The Good Morning " advertisements are well known 
to the whole of the English-speaking world. The impression created by the 




majority of this advertising was that of the name only, but that impression 
was a gigantic one, because of the choice of subjects by the proprietors of 
Messrs. Pears'* soap, and because of the millions and millions of posters, 
leaflets, and advertisements which gave expression to these various ideas- 

No. 2. 

The soap has rarely been exploited on its merits, i.e. the advertising was 
not planned to convince the people of the merits of Pears 1 soap. Thus 
you will find, if you ask a person to name the soap most prominent in 
nis mind, he will name Pears' soap ; but if you ask him what soap he 
uses, in all probability you will find it is some other brand of soap 

Example No. 3 is totally different from examples Nos. 1 and 2 in every 
way. First of all it creates no immediate impression of any kind what- 
ever. It might be termed hidden advertising. No advertising is developed 
at all until it is nearly half read, and then it transpires that it is an 
advertisement for Worthington's Ale. If the reader, after having dis- 
covered this, continues to read the advertisement to its conclusion, then 
it may be held that this advertisement will have done excellent work. 
It will then have impressed the name " Worthington " strongly on the 
mind of the reader, and will have in addition very strongly impressed the 
qualities of that ale on the mind of the reader, and to a certain extent 


will have carried conviction to the mind of that reader regarding the 
quality of Worthington's product. It is obvious, therefore, that this type 
of advertising is remarkably effective on those who actually read it ; but it is 
well to consider whether the public interest in ale of any kind is so strong 
that even the casual reader of this advertisement would continue to read 
it, once the name of the article had been disclosed. In all probability it 
will be found that the public do not take sufficient interest in the methods 
of brewing ale as to hold their attention to this particular advertisement 
right to the end. It is certain that a large proportion of readers will 
not continue to read the advertisement after the disclosure alluded to, 
and some of them would, in a measure, resent this style of advertising. 
What we have to consider is whether the proportion of readers of the 
paper in which this advertisement appears is large enough to make the 
expenditure entailed a profitable one. It must be borne in mind that 
this particular advertiser makes his appeal to the million and not to 
the few, and it is incumbent upon him to attract attention of the maxi- 
mum number of readers in any publication in which his advertisement 
appears, so that he might at least impress the name of his goods. Is 
such an advertisement likely to achieve this end? From a common-sense 
point of view it would not appear so. The heading does not indicate 
the nature of the advertisement, and even if the public were particularly 
interested in the brewing of beer, there would be no indication that this 
advertisement treated of that subject. It makes its appeal generally, and 
will undoubtedly attract the attention of a certain number of readers of 
the paper in which it appears. These readers will read on until they 
come to the disclosure of the fact that it is an advertisement for 
Worthington"s ale, and not being particularly interested in such a 
subject, they will not continue to read it. Therefore the advertising 
value is lost, or nearly so, on those readers. The small minority that 
peruse the article to its close will, of course, receive a favourable impres- 
sion, and the advertisement may be regarded as having done its work, so 
far as that small minority are concerned ; but it must be remembered 
that the great majority of the readers of the paper miss that advertise- 
ment altogether. 

It would be well, at this stage, to refer to advertisement No. 4, which 
belongs to exactly the same class of advertisement as No. 3 ; but it makes 
an appeal so far as style is concerned to a different section of the 
public, and therefore has to be considered from that point of view. It 
will be seen that advertisement No. 4, referred to, is an advertisement 
placed by Eugene Sandow, the great physical culture expert. It immedi- 
ately discloses that fact at the beginning or heading of the advertisement, 
and, on that account, will attract the attention of people who are in 
need of medical advice, who are not feeling particularly well, and are in 
a mood to read any advice which may be tendered to them ; so that this 
advertisement appeals directly to the class which are most likely to prove 
a profitable market for the advertiser we are now considering. 

Like the Worthington advertisement, it would, in all probability, 
escape the notice of the majority of the readers of the papers, since 
there is no name displayed to any extent, although the name is displayed 

No. 3- 



Throughout the whole of the United Kingdom 
there is no more exclusive club than the "Vulcan,' 
domiciled in Sedgecombe-on-the-Cliff. To become 
a member is a distinction that ia coveted far and 
near, but so difficult ia this of accomplishment that, 
while there is no lack of applicants, the success of a 
candidate is an event of rare occurrence. Now, Its 
President, the Earl of Bucksleigh, has a pet hobby, 
and that is the promotion of the physical improve- 
ment of the British Nation. The idea occurred to 
him that were a lecture delivered on the subject by 
some eminent scientist within the sacred precincts 
of the club itself, and a few of the most prominent 
inhabitants of the town invited to attend, much good 
would accrue to the country in consequence. At first, 
the suggestion met with strong opposition from tho 
committee. To admit strangers into the club was 
regarded as being nothing short of sacrilege ; but 
the President's heart was set upon the project, and, 
as he ia a dangerous man to cross, he eventually 
carried his point. The first step was to decide upon 
the lecturer, but upon this there could bo no two 
opinions. Professor Tellemow, the scientist with an 
interminable string of letters after his name, was 
unanimously choaen, and, when approached with a 
view to giving his services, he replied with a ready 
assent. Then the invitations were sent out, and 
the effect produced by these insignificant pieces of 
pasteboard was decidedly interesting. Sedgecombe- 
on-the-ClifTit<>swere plunged into a perfect turmoil of 
excitement. The favoured few rose- many degrees in 
their own estimation, while the less fortunate, many 
of whom regarded the omission of their names as a 
distinct slight, disguised their chagrin as best they 
could. Some, indeed, went so far as to confidentially 
inform their friends that, even if they had received a 
card, nothing would have induced them to accept, 
as the " Vulcan " circle was everywhere notorious for 
its extreme snobbishness. Be that as it may, not one 
of the recipients declined; and when the eventful 
evening at last arrived the accommodation of the 
club was taxed to its utmost limit. The smoke-room 
had been converted for the nonce into a lecture- 
hall, and certainly never before had it presented so 
brilliant an appearance. Tho ladies were gowned in 
the extreme of fashion. Each one had concentrated 
her every energy in the effort to outshine her neigh- 
bour, and, in spita of the multitudinous varieties 
of shades and colours, the general effect was in per- 
fect harmony with the sombre oak panellings with 
which the walls of the room were decorated. So 
far as the subject of the lecture was concerned, this 
was regarded with but apathetic interest, except by 
a few of the more enlightened. The majority of tho 
visitors were busily intent in/m the important femi- 
nine task of exhibiting their finery ; and those among 
them who were on the lower rung of the social ladder 
were anxiously endeavouring to ingratiate them- 
selves into the g^od graces of those above them. 

When the Professor rose to his feet there was 
a complete transformation ; every voice was imme- 
diately hushed, for his personality radiated a mag- 
netic influence that compelled attention. Although 
his locks were snow-white, the indication of age was 
belied by the youthful expression of his clear grey 
eyes. These scintillated and sparkled with an in- 
tensity of purpose that could not be mistaken, while 

the intellectual forehead and squarc-cnt cRin bespoke 
an individuality that was conspicuously striking. 
In stirring tones he exhorted his listeners not to 
regard his address as a passing entertainment. The 
object aimed at was the reduction of a great evil 
the alarming growth in the tendency towards physi- 
cal degeneration. Unless arrested it threatened the 
future welfare of England as a nation, and if there 
were any among them who viewed that appalling 
prospect with indifference, then they must stand con- 
demned in the eyes of every patriotic citizen as being 
unworthy the glorious heritage of tradition and 
greatness bequeathed them by their ancestors. As 
the lecturer continued his discourse his hearers be- 
came more and more engrossed, and there was not one 
among them who remained untouched by his elo- 
quence. Of the various methods which he advocated 
for raising the physical standard, he laid special em- 
phasis on that of dieting. He told them that if people 
would rigidly abjureeveryarticleof consumption that 
did not b'-ar an unblemished reputation for purity, 
nine-tenths of the problem whicli now brought them 
together would be solved. * 4> Tistrue,"hesaid, "that 
it is not always an easy matter for the average indi- 
vidual to differentiate between what is pure and what 
is adulterated ; but the difficulty is not so great that 
it cannot be surmounted by the use of a little judg- 
ment. To more clearly convey to you my meaning, 
I will demonstrate it to you by an object lesson, aa 
yearn of experience have taught me that one ounce of 
practical knowledge ia worth tons of theorising." 

At this moment ho paused, and, much to the 
bewilderment of his audience, an army of attendants 
filed in, each bearing on trays glasses and uncorked 
bottles of ale. These were distributed to every 
gentleman present, and as the lecturer again took 
his stand the commotion involved subsided. "You 
are all doubtless wondering what this unusual pro- 
ceeding signifies, but your curiosity will soon be 
satisfied. The gentlemen will carefully follow my 
actions and do as I do, and I wish every one here 
to pay particular attention to this demonstration, 
with which my remarks will draw to a close. We 
have here our national beverage ; as you see, the 
label on the bottle is Worthington's, and I have 
chosen that brand because I know, first, that it is 
brewed from the finest quality of malt and hops ; 
and, secondly, that it does not contain the minutest 
particle of deleterious substance. In decanting it," 
suiting his action to his word, "you will observe 
that the ale presents a sparkling appearance that is 
not only pleasing to the eye but is also tempting to 
the palate. But an even more noteworthy feature 
is the aroma exhaled. Although subtly delicate, it 
has an unmistakable flavour of purity and whole- 
someness, and if consumers would ever be guided 
by their sense of smell in this respect, the sale 
of cheap and nasty concoctions would become im- 
possible. But to return to Worthington's ale" 
(holding the glass of beer on high) ; " so far, I have 
only indicated to you the characteristics which de- 
note purity. What more closely affects the subject 
of our discourse, however, is the effects derived from 
its consumption ; for not only do the nourishing pro- 
perties of this beverage strengthen the constitution 
and build up bone and sinew, but they impart to the 
system a store of vigour and vitality that is practi- 
cally inexhaustible. And these are features which 
are absolutely essential to promote the physical im- 
provement of the British nation. My Lord of Bucks- 
leigh, ladies and gentlemen, I thank you for your 
kind attention, and, in conclusion, express the sincere 
hope that your evening has not been spent in vain." 

No. 4. 




Why some Men can do Twice the Work 
and Earn Double the Money of Others. 

Why is it that one man can turn out twice tho 
amount of work, continue twice as long working at 
full pressure, and earn double the salary of another ? 

Ask yourself this question. Ask your friends, rela- 
tives, and neighbours it, and just listen to the vary- 
ing replies you will receive. One will put it down to 
industry, another to innate ability, yefc another to 
temperament, and all of are undoubtedly 
factors that act in determining the working value of 
the individual. But these are mereiy the replies of 
superficial observers, and do not help us to ascertain 
the exact mathematical law that is to be found by 
those who probe the matter to its deeper depths. 

It is a well-known axiom that the busiest men 
are the healthiest. But this, after all, is merely an 
inver-aonary rendering of the age -worn, fact that tho 
healthiest men are the busiest. By health I wish 
my readers to thoroughly understand tint I do not 
mean the man with the biggest muscles, or the man 
with the strongest nerves, or even the man with the 
greatest all-round organic power and toughest con- 
stitution. Were this so, I should look for the busiest 
men just amongst that class of the people where we 
too often find the greatest indolence and apathy. 
There is something that goes deeper, that reveals 
itself more forcibly than the most powerful muscles, 
the strongest nerves, and the highest organic de- 
velopment. It is that mysterious something that 
we denominate vitality. 


The man who counts in the world's affairs, whether 
it be in the highest realms of state, or in tho more 
sordid sphere of commerce, in the learned profes- 
sions, or even in the most humble branches of labour, 
is invariably the man of immense and intense vitality. 
You may apply the test where you will, in tho 
Senate Chamber, in the legal arena, in literature, 
science, and art, in commerce, even in the mechanic's 
workshop, but you will with perhaps an occasional 
exception in the case of a few vei-y strong-willed 
men always find that the man who triumphs ov r 
his fellows is the man with abundant, exuberant, 
overflowing vitality. 

The world is dominated by dynamic men. Tho 
man of the future will have to possess above all 
things else intense nervous energy and almost inex- 
haustible nerve-power. " The future man,''' says Dr. 
Robert Hutehinson, the distinguished writer and 
physician, "will be much less than medium height. 
His force will go towards the preservation of nerve 
and brain. Nature is producing, by degrees, a race 
of men particularly fitted to survive the wear and 
nervous strain of modern business life." There is 
much of truth in this*, as is borne out by my own 
observations in the thousands of cases that have 
been, and are daily, passing through my hands." 


Whence, then, comes the all- valuable force that 
confers this enviable personal superiority ? It is 
derived from three principal sources air, food, and 
exercise. By exercise it muht not be thought that 
I mean severe gymnastic movements or the use of 
fatiguing apparatus. Anything that produces mole- 
cular change in the body is, iu the strict meaning of 

tho word, exercise, for it produces the same physio- 
logical changes in a greater or lesa degree. Even 
the act of thinking implies physical exercise, for it 
involves and compels cellular and molecular change 
in the numerous tiny muscles and cells that comprise 
the great brain. Food and air are the two first great 
essentials, but the greatest of these three is exercise, 
for without it the body is incapable of extracting 
the greatest amount of oxygen from tho air or the 
fullest amount of sustenance from his food. Life 
itself depends upon tissue-change or, as it is called, 
metabolism and it is because the movements pre- 
scribed in my Treatment accelerate this metabolism, 
and so free your body of its impurities, and enable 
it to inhale copious supplies of oxygen and assimilate 
the necessary amount of nourishment from your food, 
that it lias proved so uniformly successful where other 
methods of treatment have ignominiously failed. 

Do you want to increase your store of vitality ? 
Are you anxious to lay up a great reservoir of nerve- 
power ? It you wi*h to succeed in your daily affairs 
you must do so. If you want to bask in the full 
plenitude of untrammelled health and bathe in the 
exhilarating stream of joyous life, yomnust first re- 
cruit that subtle force which is the basis of every 
form of physical enjoyment. It arasca all those 
shadows which darken the path of the half-living 
man or woman. It enables you to LIVE. It makes 
the heart beat stronger, the pulse beat steadier, the 
eyes grow brighter, the appetite keener, the digestion 
Rtronger, the nerves more balanced, and the muscles 
more iirm. You stand directly beneath the meridian 
sun of health, and no shadows of weakness nor ill- 
ness can darken your path. 


Does not such a prospect appeal to every rational 
man and woman ? Remember that my treatment 
involves no serious inconvenience nor any displace- 
ment of the ordinary interests of life. It be 
carried out at any of my establishments, or it can, if 
more convenient, bo undertaken in tho privacy of 
your own home. It does not mend or patch up your 
system. It gives you new life. It increases tho 
functional power of every individual nerve, muscle, 
and organ. Do not be content to be a mere cipher 
in the arithmetic of life. Join the ranks of the men 
that count. I c*n show you the way if you are only 
willing to traverse it, and I can assure you that it ia 
a pleasant way. In order to induce those who are 
still dubious or sceptical, lam willing to send free a 
copy of my book entitled " Hints on Health," which 
in greater detail explains the working of what I think 
I may now honestly describe as the world-famous 
Sandow Treatment for my pupils hail from every 
corner of the globe and which enumerates many 
instances of remarkably successful cures. 

Every letter that is sent to me at 32a St. James 
Street, London, W., receives my personal attention, 
and ia treated in the utmost confidence. If you are 
weak or nervous, or suffering from indigestion, con- 
stipation, insomnia, liver or stomachic disorders, 
nerve-derangements, chest complaints, or physical 
deformities, it ia surely at least worth your while to 
inquire into my methods, and to have my personal 
ad\ ice. I do not say that in every case I will be able 
to guarantee a cure, for many cases, alas ! as I know 
by paiuiul experience, are beyond all human help. 
But. -it you will receive my honest opinion as to 
your prospects of relief or cure under the Sandow 
Treatment ; and it is an inviolable rule that no case 
of any kind will be accepted for treatment unless 
there is, in my opinion, a reasonable hope of complete 
cure or considerable relief. [ADVT.] 


to a greater extent than in the advertisement for Worthington^s ale; 
but since the majority of the readers of any given publication are not 
interested one way or another in physical culture or their health, their 
attention is valueless in any case; so that although their interest is lost, 
the advertiser does not suffer. People who are ill and ailing, therefore, 
and who are attracted by this advertisement, will read it because they 
wish it. There is no question of hiding the advertisement from them. 
They are not beguiled in reading what is presumably an article and then 
suddenly having the fact that it is an advertisement disclosed to them. 

In all probability, therefore, such readers will read this advertisement 
to the end, arid will receive a very valuable and lasting impression from 
it. The impression that the advertiser seeks to convey is that he can be 
of assistance to them in their general health, and his letterpress is written 
with that end in view. It, in all probability, is more likely to impress 
them than a heivily displayed advertisement, since it appears in the form 
of an article. This advertisement, therefore, though in exactly the same 
style as the Worthington advertisement, may be regarded as good copy, 
for the reason that the advertiser makes a special appeal to a special few 
people ; he discloses his object in the beginning of the advertisement, and 
his matter is likely to be read right through, because the readers who 
begin to read it are, in all probability, interested in that subject. 

As he claims their attention to the extent that they will read a single 
column of matter regarding their general health, it is fair to assume that 
the strongest impression will be created by such an advertisement, and 
that a proportion of the readers will write to the advertiser direct and 
place themselves in communication with him, which is his real object 
in advertising. 

These two advertisements form, in their comparison, a striking instance 
of copy which, although very excellent for one class of advertiser, is not 
profitable to another. 

No. 5 is an example of what has been called a u reason why" advertise- 
ment. This style was first brought into prominence by Mr. John E. 
Kennedy, an American advertisement writer of note, on the theory that 
every advertisement should be an actual reasoning salesman. Of his own 
theory Mr. Kennedy wrote as follows : 

" Here brilliance in advertising fails utterly to produce results (sales) 
if it lacks conviction. Seeing, or admiring, or reading with interest an 
advertisement avails nothing in dollars or cents if it fails to convince, 
We admire the clever person, or the clever advertiser, but that is no 
reason why we should trust our purse to them. 

" Conviction in some form is three- fourths of good advertising, of the 
kind that has drawn bushels of coin from the people's purse, and can draw 
it to-morrow, as well as yesterday, or ten years ago. 

"The other fourth of good advertising is more conviction in less 
space. Traced results have invariably shown that it is far better to 
repeat one single advertisement fifty times, if it be full of conviction, 
than to publish fifty different advertisements that lack as much convic- 
tion, no matter how attractive, clever, or artistic they might be." 

The example shown is an advertisement by this writer which proved 

No. 5. 

Let this Machine do your 
Washing Free. 

There are Motor Springs beneath the tub. 

These springs do nearly all the hard work, 
when once you start them going. And this 
washing machine works as easy as a bicycle 
wheel does. 

There are slats on the inside bottom of 
the tub. 

These slats act as paddles, to swing the water 
in the same direction you revolve the tub. 

You throw the soiled clothes into the tub 
first. Then you throw enough water over the 
clothes to float them. 

Next you put the heavy wooden cover on 
top of the clothes to anchor them, and to press 
them down. 

This cover has slats on its lower side to 
grip the clothes and hold them from turning 
around when the tub turns. 

Now, we are all ready for quick and easy 

You grasp the upright handle on the side of 
the tub and, with it, you revolve the tub one- 
third way round, till it strikes a motor-spring-. 

This motor-spring throws the tub back till 
it strikes the other motor-spring, which in turn 
throws it back on the first motor-spring. 

The machine m ust have a little help from you, 
at every swing, but the motor-springs, and the 
ball-bearings, do practically all the hard work. 

You can sit in a rocking chair and do all 
that the washer requires of you. A child can 
run it easily full of clothes. 

When you revolve the tub the clothes don't 

But the water moves like a mill race through 
the clothes. 

The paddles on the tub bottom drive the 
soapy water THROUGH and through the 
clothes at every swing of the tub. Back and 
forth, in and out of every fold, and through 
every mesh in the cloth, the hot soapy water 
runs liko a torrent. This is how it carries 
away all the dirt from the clothes, in from 
six to ten minutea by the clock. 

It drives the dirt out through the moshes 
of the fabrics WITHOUT ANY RUBBING, 
without any WEAR and TEAR from the 

It will wash the finest lace fabric without 
breaking a thread, or a button, and it will 
wash a heavy, dirty carpet with equal ease 
and rapidity. Fifteen to twenty garments, or 
live large bed-sheefcs, can be washed at one 
time with this " 1900" Washer. 

A child can do this in six to twelve minutes 
better than any able washer-woman could do 
the same clothes in TWICE the time, with 
three times the wear and tear from the wash- 

This is what we SAY, now how do we 
PROVE it ? 

We send you our "1900" Washer free of 
charge, on a full month's trial, and we even 
pay the freight out of our own pockets. 

No cash deposit is asked, no notes, no con- 
tract, no security. 

You may use the washer four weeks at our 
expense. If you find it won't wash as many 
clothes in FOUR hours as you can wash by 
hand in EIGHT hours you send it back to the 
railway station, that's all. 

But if, from a month's actual use, you ar 
convinced it saves HALF the time in washing, 
does the work better, and does it twice as 
easily as it could be done by hand, you keep 
the machine. 

Then you mail us 50 cents a week till it is 
paid for. 

Remember that 60 cents is part of what the 
machine saves you every week on your own, 
or on a washer-woman's labour. We intend 
that the "1900" Washer shall pay for itself 
and thus cost you nothing. 

You don't risk a cent from first to last, and 
you don't buy ifc until you have had a full 
month's trial. 

Could we afford to pay freight on thousands 
of these machines every month, if we did not 
positively KNOW they would do all we claim 
for them? Can you afford to be without a 
machine that will do your washing in HALF 
THE TIME, with half the wear and tear of the 
washboard, when you can have that machine 
for a month's free trial, and let it PAY FOR 
ITSELF ? This offer may be withdrawn at any 
time it overcrowds our factory. 

Write us TO-DAY, while the offer is still 
open, and while you think of it. The postage 
stamp is all you risk. Write me personally on 
this offer, viz. : R. F. Bieber, General Manager 
of " 1900 " Washer Company, 92 Henry Street, 
Binghamton, New York. 


to be remarkably successful to the advertiser who used it. It will be 
seen that the advertisement leaves nothing to chance. Its one and sole 
object is to directly sell the article it advertises to the reader, 

In this and many other instances the Kennedy theory was proved 
to be absolutely correct; but it cannot be said that this style of copy 
would be a wise one to adopt for all articles. It must be borne in mind 
that this particular advertisement appealed mainly to people who lived 
in country towns, and were not within reach of a store or city where 
they could purchase their supplies. Moreover, the subject-matter was an 
interesting one to most housewives, as the purchase of a washing-machine, 
which would enable them to get through their weekly washing at less 
cost and less trouble, was naturally an interesting subject to them. They, 
therefore, would be prepared to read all that the advertiser had to say 
about his goods. In fact, they might be in a position of really waiting 
to be told all the advertiser had to say, and were in that position of 
mind to give a very quick and receptive response to the advertiser's 
proposition. The impression created by this advertisement, in the first 
instance, is nil that is, like advertisement No. 4, it depends upon the 
number of people who read it before its value can be ascertained. 
Although it is quite possible that a large number of people who read 
the papers in which this advertisement appeared never saw it at all, it 
is equally certain that those people who did see it would be impressed 
very favourably, on account of the goods advertised, for the advertise- 
ment certainly carried absolute conviction to their minds and thereby 
produced a great result. It may be safely assumed, therefore, that this 
style of a reason why * copy would be the best style of copy to exploit 
an article that appeals to people living away from cities, and who were 
particularly interested in the article which the advertiser wa v s seeking to 
sell; but, at the same time, it cannot be held, that because this style 
of copy sufficed for that class of advertisement, it would serve to profit- 
ably advertise an article which was sold, every day all over the country, 
to all kinds of people, who bought supplies from the retailer in his 
stores. A great deal depends upon public interest in a proposition. It 
would be unreasonable to expect, for instance, that any one would read 
such a long and to an extent technical advertisement about an ordinary 
cake of toilet soap which costs 4d. or fid.; and it must be remembered 
that when an advertisement is not read it is of no value at all, and, if 
it displays no name, those who do not read the advertisement through 
get no impression of any kind whatever. 

The next examples to which we have to refer are Nos. 6 and 7. Both 
these advertisements appear for similar articles- one being the Pianola 
and the other the Angclus Piano-player. The first impression received by 
the mind from these two advertisements is, as with the majority of afl 
advertisements, that of the name. We see immediately one advertisement 
is an advertisement for the pianola and the other is an advertisement for 
the angelus. In that respect, therefore, both these advertisements stand 
equal in value. It should be the province, however, of every advertisement 
to carry a further or deeper impression than that of name alone, and we 
now have to consider how much further these two particular advertisements 




carry the necessary impression. With- 
out reading the letterpress of either 
advertisement, it is plain that, from 
the general appearance of both ad- 
vertisements, the pianola advertise- 
ment, by comparison with the angelus 
advertisement, carries an impression 
of better quality. The illustration 
is better drawn, the type is better set, 
and the whole general appearance of 
the pianola advertisement is much 
clearer arid more artistic than that of 
the angelus advertisement. It must 
be borne in mind that both these ad- 
vertisements appeal to the same class 
of people, people who are to an extent 
musical and whom it is fair to assume 
have a certain amount of taste and 
artistic sense. It must be admitted, 
right at the outset, therefore, before 
any words at all are read, that the 
pianola advertisement carries a better 
impression of quality than the angelus 
advertisement. As these two adver- 
tisements are but samples of the cam- 
paigns of the two advertisers, it will 
be seen that the constant impression 
of high quality which is being carried 
by the pianola advertising makes the 
space they are buying more valuable 
than the space which is being utilised 
for the competing article. No. 6 really 
attracts the eye and invites attention, 
whilst No. 7, although attracting the 
eye in the same degree, perhaps does 
not invite the reader to peruse the 
advertisement. The pianola adver- 
tisement shows clean-cut type which 
is easily read ; the angelus advertise- 
ment shows a multitude of various 
type faces which add to the general 
confusion and do not invite the eye. 
A perusal of the letterpress in each 
advertisement also will show a wide 
difference in the way in which the 
respective advertising problems have 
been approached. The pianola ad- 
vertisement gives a distinct argument 
why a pianola piano should be pur- 


No. 6. 


Convincing Reasons 

Why you 
Should secure g 


! i. 

Because it is one of tjie few really first-class 
Pianos made. 

2 Because it u the complete Piano which can 
bs played either by hand or with Music Rolls 

3. Because alone of all Pianos, it embodies the 
Pianola, the instrument which made piano- 
players popular. 

4 Because, alone of all Pianos, it is equipped 
with the Metrostyle. the unique device which 
enables anyone to reproduce interpretations 
actually provided by Padcrewski. Grieg. 
Moszkowtki, &c. 

5. Because, .of all Pianos, it is the only one which 
has a genuine repertoire of over 18,000 
different compositions. 

6. Because the manufacture of the entire instru- 
ment, Piano, Pianola, as well as Music Rolls, 
is controlled by the Orchestrelle Co.. which 
guarantees it throughout in every detail. 

?. Because w.e will take your present Piano in 
part, -exchange. 

Write for Plantla Piano Catklogu* "/C." 

The Orchestrelle Co., 


135-3-7, New Bond Street. London. W. 




chased, whilst the angel us does not give an argument to any extent, quite apart 
from the fact that the angelus advertisement advertises three distinct articles 
and two mechanical devices, whereas the pianola advertisement concentrates 
on the pianola piano. It must be admitted, therefore, that the pianola 
advertisement makes greater and more intelligent use of its space, because 
of the manner in which the problem of copy has been approached. 

Example No. 8 is an example of that class of advertisement which realises 
its greatest value by creating a strong and very favourable impression of the 
goods advertised. The name of the advertiser has not received prominent 
display, but the first impression received by the mind is a very pleasant one, 

No. 7. 




A c'purcha*cd-bT'^oyttltyundutho' Greatest Hffusicl&nB. 



j Angelus-Brinsmead Piano. 


of the Anftolua Piartoa are undoubtedly rfue to their 

Among th<- wonderful devices to be found only in the Angr-lus are: The 
J Phrasing L fever, living full mastery of every T.I nation of tempo; the 
[ Crescendo Lever, enabling you to hrin^ out the melody in b*tt or treble ; 
I the Diaphragm Pneumatic*, producing the sensitive, resilient, human- 
like touch. LIGHT, EASY PEDALLING. Supreme in these unique 
1 resources, the Angelus has given * new Impetus to pUuo study and enjoyment. 
I and enabled all to play who have hitherto been debarred owing to lack of 

technical accomplishment 

I The high standing of the Angelus and the Drinstnead ensures to this combina- 
I tion the maximum olquaJiry and reliability coupled with a thoroughly established 
reputation. Besides the Angelus-Brimmcad. the Angel us is also embodied in 
pianos by other eminent maker*. 

J Supplied in cabinet form to play any ordinary piano or built entirely into 
I the pianos. In either Tor* hand-playiog or playing by means of the Angelus 
I njay be indulged in at wiSL 

Utf Masterpiece of Inventive I/emus. 

Madame ALBANI writes : " The ' Angelas' Piano-Player Is eiqulsite I I certainly consider It the most perfect of its kin* 
Discount for cash; deferred payments arranged If desired. You are In rited to caJ), or vrit for illustrated catalogue No. 21 


created by the picture of beautiful blooms of peonies, which all true lovers 
of flowers and nature would appreciate. It is, in a sense, of much greater 
value to such an advertiser as we are considering than pure type mattfer of 
the most convincing nature, which would merely describe the articles which 
are being advertised. This, as is said, is an excellent example of advertise- 
ment which carries a deep impression to the mind. The very appearance 
of these flowers induces a desire for possession, which, after all, is the sole 
object of advertising. 

Taking into consideration the fact that the advertiser is appealing to 
lovers of flowers and gardening, it is only fair to say that it could not have 
appealed in a stronger manner to his possible clientele The advertisement 


XI H* 1 ^ " I*,'* JM* (hi* 1 <li!'*MS 

Na 9. 

Irr*iatible Attraction! 

There n i'l>riit a H*ll* _ 

as >oon ti* \ou nfilei" voo feet n i* clitifreii!,, rcttiis* it i* 
a ro,tm. ' " 

Tli* w!i\-!y the elect of And 

and the e%"t s r-prcseiit at attai utc. re 

of Ae this o 

To face /wge 114, Fo/, F// 


arrests the eye of the lover of flowers, pleases and induces a desire for 
possession, and in its letterpress portion gives details of how the possession 
may be accomplished. It may be regarded, in accordance with this pro- 
position, as excellent copy ; it may also be said to make an appeal to the 
senses rather than an appeal to reason. 

As an example of the class of advertisement which, besides impressing 
the name of the article advertised, carries a deep and permanent impression 
of the goods, readers are referred to that of Hall's Distemper, No. 9. The 
whole series of these advertisements picture the result of using the Hall's 
distemper for the purpose of decorating the walls of houses. Some most 
artistic arrangements are shown, which convey in themselves at a glance the 
effect of the distemper. After the name has been clearly set forth, nothing 

No. 10. 

Fels-Naptha is a splendid 
disinfectant and germicide 
soap as well as being the 
best washing soap ever made* 
For "sweaty" clothes and 
for the fruit stains made by 
little fingers it has no equal 

Fels-Naptha is sold every- 
where at "the usual price, of 
a bar. 

Fels-tfaptha & Wilson Street London EC 

is left to the imagination or loft to be proven by printed words. The 
actual result itself is shown and the impression carried immediately to the 
mind in a stronger manner than could be done by type only. Then, when 
that is accomplished, the type matter proves or describes the ease of use, 
&c., regarding the distemper, and oilers a booklet, which is sent on applica- 
tion. This is an instance of an advertisement which impresses the name, 
and impresses also at a glance the quality of the goods advertised indirectly 
by showing the results of their use. 

Example No. 10 is yet another well-known style of advertising. It 
obtains its effect by generally being quite different from its surroundings 
and by the judicious use of white space. The letterpress is based on an 
appeal to the housewife along the lines of thrift and ease of use, and the 
letterpress is always in keeping with the season of the year. Were the 


same letterpress to be pressed into a small space in small ordinary type, 
the value of this class of advertising would be lost. As it is, fairly large 
spaces are taken and the matter displayed in plain readable type, leaving 
plenty of white, which in itself makes for great individuality on a news- 
paper sheet. Whilst it differs from a great number of other advertise- 
ments which are admittedly good advertisements, inasmuch as there is no 
heavy display of the name, it gains its effect in another manner by, as is 
pointed out, being different from its surroundings. It therefore creates an 
impression on the mind, attracts attention and carries conviction, and by 
reason of its forcible, well written, and well-thought-out letterpress directly 
exploits the claims of Fels-Naptha soap to all readers. It is another 
example of good copy which is applicable to the article advertised. 

Example No. 11 is a very striking example indeed of how impressions 
can be carried at a glance. Bromo- Seltzer is a cure for headaches. The 
illustration which appears in all these advertisements illustrates a headache 
in a most striking and original fashion. It is a subject which, it would 
appear, is almost impossible to illustrate, but this illustration gives the idea 

No. zx. 



n ^^^S^^^^^^^S^^&^- M 

Tb*r i aothunr w bad M SICK OR NERVOUS HEADACHE. 


at a glance. Whilst it would be quite possible to describe the effect of 
headache by type and convey the impression in that way, the advertiser 
would have to rely on his advertisement being read before the desired 
impression would be conveyed. Here we have the impression at a glance, 
and to such a degree as to be intensely valuable to the advertiser. The 
name is displayed with prominence, and, in connection with the illus- 
tration referred to, closely associates itself with headaches and their cures. 
Those who are suffering from that form of trouble would be immediately 
attracted and would be eager to read the letterpress portion of the advertise- 
ment. It may be said, therefore, to gain maximum value from the space 
utilised, and show very clearly that each advertising proposition must be 
dealt with separately and in accordance with its own individual conditions. 

Example No. 12 is an advertisement designed for a special purpose. 
Cantrell & Cochrane's Ginger Ale is of very high quality, and is not yet in 
full possession of its market as far as England is concerned. It is a ginger 
ale for which other ginger ales are substituted a good deal because of their 
cheapness to the retailers. Again, the public frequently ask for ginger ale 
without specifying a name, thus leaving the retailers to supply the particular 




ginger ale which shows the greatest profit irrespective of quality. It is 
therefore incumbent upon the advertiser to force home the fact that 
Cantrell & Cochrane's ginger ale must be asked for by that name and that 
the label must be seen. The advertisement then, in the first place, is 
essentially an advertisement for Cantrell & Cochrane's ginger ale, and 
not ginger ale generally ; that is the first impression created. The next 
impression created is that there is something to do ; there is a direct com- 
mand given in this advertisement to look for the label. This style of copy 
will in time persuade the public not to ask for ginger as ginger ale, but as 
Cantrell & Cochrane's, and to impress upon readers to get what they ask 
for. In short, it is an advertisement which is designed primarily to combat 

No. 12. 

Look for the Label. 

When you ask for Ginger Ale it does nol follow that you 
therefore ask for it by name and 'sec tht .name 
on the bottle when it comes. 


ger Alai rtii rw) i*tlta5 dUto u much u *ti ( tfcttr 
vour *nd quilitjr, Sty "Glngw Ate" ind 7011 cuj get 
Atk (01 CANTRELL * COCHkANE'S >nd feu gM tfc* iel 
hing hraid Hit world or (o iu quiNty ind tictll 

o\ .11 tt4tnf Ri 

Cantrell 6e Cochrane ~-~ > 

Worki: Dublin ind Belfast 

the substitution evil. It would be impossible to prove the quality or flavour 
of any ginger ale in type. The flavour and appearance cannot be described, 
nor are the public likely to read long descriptions on that subject. The 
best line for the advertiser to take therefore is to impress strongly on the 
public mind the name of his article, and warn the public to resist 

Another instance of this type of advertisements is that of Stephens'* Ink, 
No. 13. 

This advertising is evidently designed with a similar object that of fight- 
ing substitution. Stephens 1 ink is a high-priced article in its classification. 
It is probably the best ink in the world, and costs more to make on that 
account. The retailer may endeavour to substitute another ink, out of which 
he makes a bigger profit. The proprietors of Stephens' ink probably have 


evidence of this, and naturally turn their advertising energies to combat it. 
Long technical explanations regarding the manufacture of the ink would not 
be read by the public, who are not sufficiently interested in ink to give attention 
or thought to the subject. The few pithy sentences to which they confine 
themselves may be absorbed practically at a glance, and their constant regular 
appearance will induce the public to resist the substitution alluded to. 

Both these examples, 12 and 13, give an indication of how advertising 
may be utilised to achieve a certain definite end ; they also indicate careful 
study of the problem on the part of those responsible. 

Example No. 14 shows still another type of advertising. This is a style 
which seeks in its illustration to be explanatory regarding the goods advertised. 
In this particular instance we find that the bicycle has an oil-bath in which 
the chain actually runs. The description of such a bath would carry a certain 

No. 13. 

Distrust unscrupulous dealers 
who try to substitute inferior 

Remember that substitution 
is practised because inferior 
articles allow exorbitant profits. 

Ridicule the excuses "out of 
stock" or "just as good" and 
buy elsewhere. 

Insist on having 

Resolutely refuse substitutes. 

amount of weight, but its actual illustration not only conveys the impression 
the advertiser is seeking to make with great vividness and more clearly, 
but it conveys it immediately. A good portion of the advertising story is 
told at a glance, and it is upon this fact that the main appeal is made. 

Another cycle advertisement, No. 15, makes its appeal in a different 
manner. The cyclists in all these advertisements are easy, unrestrained, 
and appear to be enjoying their ride immensely. The association of ease and 
pleasure, therefore, is closely bound up with the name of the bicycle, and 
unconsciously the mind thinks of the Itudge-Whitworth bicycle as being the 
easiest and most pleasant to ride. It is the contention of this firm that, 
having the lightest bicycle in the world, made of tested materials, it is, there- 
fore, easiest to ride, and it follows it gives the maximum amount of pleasure to 
the pastime of cycling. The advertising is designed to drive this fact home. 
Whilst the letterpress refers to it and proves it, the illustrations themselves 
Suggest it immediately to the mind. Both these advertisements, from theij* 

No. 14. 

The Sunbeam's Speed Gear 
running in a Film of Oil 

maKes the cost of the Sunbeam higher, bxit the im 
provements in the Bicycle are worth the extra money. 

Speed Gears have vastly increased the Mechanism of the Bicycle, and it is 
essential that the complicated System of Pinion Wheels should work under the 
best conditions. The Little Oil Bath of the Sunbeam Bicycle gives that ideal 
lubrication which it is the dream of Inventors to obtain for their Mechanism. 

flie STinfeeam Bicycle is built in a, Factory wliicli makes no low-priced Bicycles, so 

everything 1 is of the test. A Sunbeam will ontwear half a dozen other machines, 

and yet cost nothing- for repairs It is far the cheapest Bicycle in the end. 

The /Vo 17 Sunbeam List is sent free on application to the Maker 


London Depots 157 and 158, Sloane Street, and 57a, BColborn Viadnct. 



Britain's Best Bicycle 

On a Holiday Ride 

/cry yard you rod* i 

Rudge- Whltworth - 

n evr.ey stage of ma 
it of th fatigui 

weight of their 

!iht and right - 

led when finished. 

:aue heavy bicycle* 

c bicycle weighs 35 lb- t 

cant tec* labour 
e plcure- You 

The Lightest Ricyclc 

The Longest Guarantee 

Every 19O7 Rudge VV'hit> 
ana yet i* mold at Red* 

rth ha * Selcd Certificate of IO Yer' Guar&n<ce 
:<t Prie without Cxlr Ch&rc for C**jr Payment 

81 patterns from 5 packed free and carriage paid 

Apply for the New 64 pjgf C.ualo^ue now ready, pot free from 

Rudge-Whitworth Ltd. <t>cpt. .> :: :: Coventry 

To face page 118, Vol. 




different points of view, may be regarded as good copy. They are widely 
different in character, but indicate an intelligent use of space. The historic 
house of Messrs. J. S. Fry & Sons jj ^ 

of Bristol have been established 
and have been making high grade 
cocoa products for nearly two 
hundred years. This is a point 
of advantage which they have 
over some of their competitors, 
and naturally it forms a point on 
which to base a section of the 
advertising. Example No* 16 
conveys this idea at a glance, 
and the letterpress refers to it at 
further length. The quality of 
such products are generally ad- 
mitted, so that their treatment 
would differ from the treatment 
of an absolutely new article on 
the market. Quite apart from 
this, it is a difficult and almost 
impossible thing to prove the 
quality of cocoa in type, since 
most cocoa firms draw their raw 
materials from the same source 
and their processes of manufacture 
are similar. The prestige of the 
house of J. S. Fry & Sons may be 
regarded as a valuable advertising 
asset to be utilised from time to 
iirne, and the advertisement re- 
produced has evidently been issued 
with that purpose. 

A sufficient number of examples 
of advertisements which have ap- 
peared in the press for some time 
past have been given to show that 
copy must be always individual to 
its particular proposition. There 
are more ways of approaching the 
copy proposition than one, and 
copy can be good although it is 
applied in a widely different man- 
ner. At the same time there are 
some things which the advertiser 
must avoid, and they have been 
to a certain extent shown. It may be said that the majority of advertising 
resembles in its character examples No. 1 and No* 2. The great majority of 
advertisers everywhere content themselves by displaying in the largest possible 

When you eee a li^w* food a dvertlsed, you 
try it out of curiosity. You're experiment- 
ing. When you huy Fry's Cocoa you are 
upholding the judgment of several genera- 
tions of Englishmen and English women, 
who lived through the most strenuous times 
gf our island history. Before Wellington 
won Waterloo, before Nelsou gained for 
us ' the freedom of the seas, 

9* COCOAS & 


were used in English homes. There's no 
experimenting with Fry'a. It's as good 
now as it was then. 


form only the name of the article advertised. This method of advertising 
calls for no particular thought and is most easy of accomplishment. A lesser 
number, but still, taken as a whole, a great number, impress the name together 
with a fact or two in connection with the article advertised by way of illus- 
tration. The number of advertisements which may truthfully be said to be 
carefully and intelligently written, in accordance with the article exploited 
and the public appealed to, are in very small minority, and some of them 
have been referred to herein. The reason is that sufficient thought is not 
given to the preparation of copy. It is not realised by all advertisers that 
copy is the most important thing in advertising. 

While the actual writing of copy and the designing of advertisements calls 
for particular ability, literary and artistic, the basis upon which they are 
written and designed may be ascertained by taking a common-sense view of 
the proposition. Good literary matter or fine pictures do not necessarily 
make good advertisements. It is the basis upon which they are written which 
makes them ultimately and finally successful. This is the reason, very pro- 
bably, why good advertisement copy- writers and good advertisement artists 
are so rare. It is the combination of literary ability, and what may be termed 
the selling commercial sense which makes the advertisement copy- writer. 
The finest literary man in the world may carefully investigate the merits of an 
article to be advertised, and fail to turn out copy which would be considered 
good advertising copy. On the other hand, a commercial man might 
thoroughly understand the basic principles of copy-writing, but his lack of 
literary ability would make it impossible for him to write selling copy. 
There are certain broad lines of procedure, however, which ran be laid down 
here, and they are something as follows : 

Whatever article it is desired to advertise, the first thing to be thought of 
is the class of people who are likely to buy it. After that, the merits of the 
article should be very carefully looked into and compared with the merits of 
other articles. If the article to be advertised is of a very light unimportant 
nature, bought every day in small quantities, it is pretty safe to assume that, 
whatever merits it has, the public will not be interested in it to the extent 
that they would read long advertisements about that article. If, on the other 
hand, the article was one which involved an expenditure of a considerable 
amount of money on the part of the public, it is fairly safe to assume that 
they will give some consideration to the purchase of such an article, and will 
be sufficiently interested to read all the advertiser has to say about it. For 
instance, a possible purchaser of a piano would be in a mood to read half a 
column of letterpress regarding a certain piano, but the purchaser of a packet 
of needles would certainly not take that trouble. One suilering from neuralgia 
would naturally be in a mood to read a long advertisement regarding a certain 
cure for neuralgia, but a person desiring to purchase a cake of soap would 
not give that time to reading about the manufacture of a certain soap. One 
advertisement can be lengthy, can go very carefully into the proposition, and 
can thereby endeavour to carry full conviction regarding the merits claimed. 
The other advertisement can merely impress the quality and not fully 
describe it. Having decided what section of the public the advertiser wishes 
to appeal to, and the attention that such a public is likely to give to his 
advertising, the next proposition is to find out exactly what are the merits or 


selling points of the article he advertises. Take fountain pens, for instance ; 
the general advantage of all fountain pens is that they are always ready for 
use at all times, and obviate the use of the ink-well iu any form at all. They 
can be carried in the pocket, and can be used in places where an ink-well is 
unavailable. These are the general merits of all fountain pens which should 
form the basis of copy-writing. Then, again, other fountain pens have 
particular merits. The Onoto fountain Pen, for instance, is a pen which 
can be filled in five seconds without the aid of any mechanical bulb filler. It 
has a patent arrangement which absolutely prevents it from leaking in the 
pocket. These are the two main selling points of the Onoto fountain pen, 
and it is obvious that they should be made the most of when copy-writing 
for that pen. 

If a certain manufacturer of underwear knows that his goods cannot 
possibly shrink in the wash, then that should be made one of the main points 
upon which the copy should be written, and so on through the various articles 
which are in use every day, and which are exploited by advertising. The 
main merits of the article must be ascertained, and the copy should be written 
around those merits. If these merits can be indicated or proved by illustra- 
tion, then they should be proved by illustration, since that is the quickest 
way of carrying the necessary impression to the public mind. The general 
appearance of the whole advertisement is a matter for the copy-writer to 
decide. He will generally proceed on the lines of gaining strong contrast. 
He will, where possible, strike out an entirely new line of display so as to 
gain individuality. He may do this by using very strong black blocks, or on 
the contrary, by using a great deal of white space. Whatever he does will 
depend on prevailing circumstances. It may be taken as a principle that the 
copy-writer should stick absolutely to his subject, and not endeavour to hide 
his advertisement under an irrelevant illustration or remarks. He should 
not begin, for instance, by exploiting the delights of Alpine climbing and 
end up by endeavouring to sell a hot weather drink. Merely displaying the 
name of the goods advertised cannot be regarded as copy-writing at all. An 
advertisement should go further. The ideal advertisement is that which 
impresses the name of the goods advertised, which carries at a glance a favour- 
able impression about these goods or their use, and which carries a degree of 
conviction regarding their merits. This is the class of advertisement which 
will make all space of maximum value to the advertiser, and it should be the aim 
of every advertiser to obtain it. The cost may be higher than he generally 
pays, but the results in pounds, shillings, and pence will more than justify it. 


Advertising Manager of" The TimfS." 

PRINTING: How to Prepare Matter for the Press. A time comes 
in most businesses when printed matter is necessary, and an idea of what is 
wanted in this direction has to be indicated for the printer. Chiefly because of 
his lack of technical knowledge, the business man has been in the past inclined 
to leave his printing to the printer, allowing him to worry out the details, 
and being content with the complete effect when produced. Very often the 
results were disappointing, but as everybody was doing the same thing, no 
serious effort was made to alter the condition. To-day, when the advertising 
expert has carried printing to such a pitch that only the best can survive for 


any purpose, it is necessary for the business man to know what he wants 
and to see that he gets it. The smaller man, who does not employ experts 
accustomed to designing and compiling effective printing matter, is frequently 
puzzled as to how he shall indicate his needs to his local printer when giving 
out an order. If he consults any of the technical books on the subject, his 
confusion is apt to be still more confounded, for the technical book on print- 
ing has a habit of going into details, the mastery of which would almost 
imply actual experience in the printer's workshop. 

To make effective printing it is not necessary for the average business 
man to know different type faces, or the technical names of different type 
sizes, although many experts would suggest that such a knowledge is indis- 
pensable. Such a knowledge is undoubtedly extremely useful, but it is by 
no means indispensable, for, as a matter of fact, many printers with complete 
technical knowledge do not succeed, when left to themselves, in providing 
the printing the business man wants. The simplest way of ordering print- 
ing is to make up one's mind as to what is wanted. If it is a four-page 
booklet, the business man who is making it up should decide upon the size. 
When he has decided upon the size, his next step should be to rule out 
the four pages to the actual size, or to construct a dummy, cutting the 
paper to the size he is going to print. With his four pages ruled out and 
numbered, or his four pages made up into an actual dummy, it is impossible 
for the printer to go wrong; and if he docs, the blame may be apportioned 
to him. 

Once the four pages, if the matter is to be a four-page booklet, are decided 
upon, the simplest indication of one's needs is usually the most effective, 
For the title-page, draw out the title, the sub-title, and the name of the 
iirm, indicating the way they are to be placed by the relative sizes of the 
letters and the position of the lines. It is quite easy to sketch out the 
matter on the plan given to illustrate this, indicating the title, the size 
of the capital, the sub-title, the size of the letter to be used, and also 
other details of the title-page. 

In the subsequent pages the make-up should be outlined in the same 
way. Page 2 might consist of an illustration, the size of which should be 
determined, and by roughly ruling out the size of the illustration of this 
page, the printer's direction afforded by it would be ample. Underneath 
there might be some lines of letterpress which could be simply indicated 
by ruled lines. Page 3 might possibly have a title, where again the letters 
would be indicated roughly in the size they ought to occupy, and the follow- 
ing pages would be mapped out according to the matter they were likely 
to take and the form in which the matter ought to be set. For instance, if 
the remaining pages consisted of matter set in paragraphic form, they would 
be indicated by lines drawn to indicate paragraphs, the space between each 
paragraph being suggested by the blank left. If the headings were to go 
across, it would be advisable to put the headings in suggesting the size 
of lettering in which they should be set. If the letterings were to be 
brought to the side, this would be indicated in the rough make-up in the 
same way. If the headings were to be inset in paragraphs, it would be 
possible to write the titles in the space they ought to occupy, and indicate 
how the type should go round them. 


The illustrations include such a make-up for a four-page booklet, with 
title-page. After the title-page, the first illustration shows a page starting 
with the title and paragraph across the page, the rest of the space outlining 
matter. The second page shows a suggestion for matter broken up into 
paragraphs with the headlines brought to the side. The third page is 
made up on the presumption that the reader desires to set a solid page 
of matter without any paragraph divisions. The fourth page is made 
up in paragraphs with the headings dropped into the matter. These are 
virtually all the forms used in booklet printing, although in detail booklets 
differ chiefly in the amount of marginal space allowed, size of page and 
number of words of matter on each page. These variations are determined 
largely by the man who is deciding on the booklet, and their indication is, 
broadly speaking, an extension of the rough suggestions offered as illustrations 
of this article. 

In preparing a booklet, one or two technical details are worth noting. 
The number of pages should run in four, eight, sixteen, or thirty-two, which 
form the simplest divisions of papers from the printer's point of view. The 
cover, that is, the outside page, might consist of four of these pages, or may 
be added separately in a different colour. Great care should be taken to 
select a shape easily handled and inviting in appearance. It is advisable 
also to make the booklet the same shape as the average envelope that is 
to say, one might have the booklet to fit the average business envelope or 
the envelope that is usually used in private correspondence. There is some- 
thing to be said, however, in leaving these sizes behind and using shapes 
that are new ; but in this case special envelopes must be made for the printed 
matter they are to contain. This is quite feasible from a technical point 
of view, but usually involves the business man in additional cost. It is 
worth his while to consider whether this additional cost for a more attractive 
appearance and make-up is justified. Generally speaking, the newer thing 
in printing is the one to be sought after, and frequently the unlikely shape 
justifies itself by the difference of appearance it presents in the correspondence 
of the recipients. 

If special types are needed for printing, the simplest way for the tyro 
to deal with the subject is to select his type from the mass of publications 
available, cut a section of it out, and paste it on the margin of his make-up. 
To-day most up-to-date printers carry all the types that are necessary for 
high-class display printing, and nearly every popular type which can be 
selected from advertising, which may be taken as a model, can be found in 
the average printing office. The man who is not expert in the making 
of printing might, however, find that the printer to whom he takes his 
job has not just the types he thinks he ought to use. In that case a 
type he selects might still be given as a sample, with instructions to work 
as nearly as possible to that effect. Where the actual type is not available, 
it is very rarely that the printing office has not something which is so nearly 
like it that it is just as good. This question of the selection of types is 
important to the man putting out advertising matter, and, if he is wise, 
he will rarely leave it to the printer. It is the simplest matter in the world 
to go through the booklet which represents excellence along certain lines, 
and to cut out specimens of the types which are used for the title, the 


Some Suggestions for 
the Coming Spring 


Hatters Outfitters 

A suggestion showing how the Cover of a 
Booklet may be indicated for the printer. 





Page i. Showing Title, Introductory 
Paragraph, and Space for Letterpress 
set solidly to rest of page outlined for 
the printer. 


Copy A. 


.Copy B. 


-Copy C. 

Second page of make-up, outlining para- 
graph headings brought to the side, the 
matter to go into the spaces left for 
letterpress being indicated by initials 
corresponding with initials in the MSS. 



A third page which shows how to 
suggest to the printer the make up of 
a page of solid type. 

The New 

The Question 
of Value 

Why We 

Do You 

A fourth page showing how headings 
set in paragraphs may be indicated for 
the printer's guidance. 


headings, and the body matter, and to indicate, by pasting them against 
corresponding sections of the booklet being planned, the relative styles and 
^izes of type necessary. 

By following these simple instructions, which are by no means technical, 
the man who wants good printing will get something very near to what he 
desires. He might learn much more about printing, the names of the 
different type faces, the technical names of their sizes. While this is interest- 
ing knowledge, it takes time to acquire it, audit is by no means indispensable. 
The simple rules outlined here give the man who is printing the principle 
of outlining his needs, and the technical knowledge of the composing-room 
will, in ninety-nine cases out of a hundred, do the rest for him. 

Late Editor -, '* Modern Business" 

PRINTING TRADE : How to Start. Only the practical man can 
start to-day with any prospect of success in the printing trade. He 
ought to have been apprenticed to one of its departments or have 
passed through its principal branches as a worker. The nature of hi 
business will depend upon his capital. Supposing, for instance, he has only 
c } 100 to J?200, he must commence in modest style. First let him pick his 
district with care. Country towns are as a rule well supplied with printers, 
but circumstances arise from time to time giving a new man the chance he 
desires. Excellence and style should be his motto. A printer who can 
make a well-balanced display of posters, programmes, and business announce- 
ments wins business. Tasteful two-colour printing, the use of carefully 
chosen type, and an eye for the ef lee live are conditions of success. He has 
to prove that printing is an art. To accomplish this he should purchase 
up-to-date machinery, type, and general accessories. His stock of type need 
not at first be extensive, but should be varied and distinctive. A small 
cylinder machine, a gas-engine, a platen, a cutting machine, and a press are 
necessaries, but at the first he may rule out the cylinder and the gas-engine 
if capital does not permit. Some machine-makers adopt the instalment 
system, but obvious disadvantages arise. An additional sum is added to 
the purchase price, and to this extent the printer suffers. In some cases the 
system works out all right, but it is not one that can be recommended. 
Again, he must be careful not to expend the whole of his capital on plant 
and stock. Some provision has to be made for working capital and his own 
personal expenses. At the lowest computation lie ought to provide %5 to 
?30 for rent, food, clothes, &c., until the payments for work begin to 



The cautious man will naturally refuse to start unless he has some 
prospect of work from business (inns and societies in the neighbourhood. 
It will be of advantage to him to secure a promise from a firm of auctioneers 
with a large auction connection. He is sure in that event to obtain orders 
for posters, particulars of sale, &c. But as a beginner he will naturally have 
some slack times. How then is he to best employ his small staff and his 
plant ? Unless he can surmount such inevitable difficulties, he will be 
expending his slender resources without a corresponding equivalent. Under 
such circumstances the printer must exercise his wits and enterprise. He 
dhould issue a time-table with advertisements to cover the cost and provide 

vn. I 


a profit. A local guide-book with advertisements may prove profitable. 
Another idea, if well worked, is a blotter. This should be distributed 
gratis throughout the district and provide a creditable display of the 
printer's workmanship. Again, the cost can be covered by business 
announcements yielding a good return. These could be stock jobs for slack 
times, except perhaps some portions of the time-table, but in each case he 
would be advertising his own capacity. All the time he or bis staff' must 
canvass for new work from fresh customers, and his best recommendation 
and advertisement will be the jobs produced at his own printing office. 

If the business grows, problems will arise as far-reaching and important 
as at the start. He will require more plant, paper, cards, &c. He has 
to provide necessary developments but to guard against unremunerative 
expenditure of capital. It is better to refuse work or give it to another 
printer out of the town rather than purchase new type that may not be put 
to a profitable use. Again, if he is not shrewd and far-seeing he may lock 
up his type in some unprofitable jobs for months at a stretch. His progress 
must therefore be marked by discrimination and judgment. 

The man with X^OOO to .3000 capital can commence printing on a 
larger scale, but he cannot afford io neglect the conditions suggested for 
the printer with small capital. His business will only grow by means of 
resourceful enterprise. To both alike may be given the advice do not 
start by cutting prices. Many printers make this mistake, and whilst 
spoiling the living of their competitors, ruin their own chance of building 
up a respectable business. He should endeavour to secure printing orders 
that mean business every week or month, such as weekly journals, monthly 
magazines, or regular contracts. These lie can afford to quote for on 
special terms, but a shrewd man will remember that though this class of 
work will assist in maintaining an average of production, it often comes 
in at an awkward time, and must be produced in time for the day of 
publication. Overtime and exceptional charges should be considered, 
otherwise the rate of profit may be too low to cover adequately the various 
establishment charges. A weekly journal possessing a large circulation often 
requires special machines for its production. With sufficient provision for 
such outgoings a regular trade is much more advantageous to the printer 
than irregular work that does not employ fully his staff and motive power. 
Similar advice may be exi ended to the larger printer as to his smaller 
competitor. He should endeavour to secure a promise from two or three 
publishers or large firms whose requirements will afford a sufficient nucleus 
for substantial business, and so obtain some warrant for his enterprise. 

PRIVATE LEDGER. Under the system of bookkeeping by double 
entry, the ledger must be looked upon as the dominant book, that is the 
book into* which the results of all transactions are "focussed," if the word 
may be permitted. In the early history of the art of bookkeeping it is 
probable that one ledger contained all the accounts, but later progress has 
tended to split up the ledger into its various constituent parts. There 
would thus be a separate book containing the accounts of customers ; 
another containing the accounts of suppliers ; a third dealing with nominal 
accounts; a fourth with doubtful debts, and so on. 


A private ledger, as its name implies, is generally used for the purpose 
of recording those accounts which are of a private character, or with which 
it is not politic, or desirable, that the general clerical staff', which has access 
to the other ledgers, should be acquainted. Such a ledger, in other words, 
may be said to be reserved for the proprietors of a business, and would 
contain particulars as to the capital of the proprietor or proprietors, the 
current accounts of the same, the profit arid loss account, maybe, certain 
private loan accounts, and any other records which are not intended for 
general observation. It is usual to enter in the private ledger the various 
balance sheets which are prepared in connection with a concern, in order 
that they may be easily referred to, and may be kept in a permanent form 
free from the curiosity and attention of the general staff. 

Controlling accounts of the personal ledgers (see SECTIONAL 
BALANCING) are sometimes kept in the private ledger, and indeed 
any of the accounts which are usually associated with the nominal ledger 
may be kept, if so desired, in this volume; convenience being the only 
object to serve. 

In rare cases, a private cash book may be kept in conjunction wMi a 
private ledger, and the same principles of privacy and convenience which 
apply as regards a private ledger may be adopted where this plan is 
followed. The totals of the private cash book are, of course, carried 
periodically to the bank account, or pass through the general cash book. 

PROFIT. Profit may be defined as the increase in the capital, or net 
wealth, of an individual or corporation arising through its employment; 
it being presupposed that the value of such capital as has been contributed 
remains intact. To this must be added the explanation that the word is 
frequently used loosely to express a variety of meanings involving the 
underlying idea of gain or acquisition. Profits arc to be distinguished 
from "Interest," which is the rent for a loan of money, from "Earnings" 
and "Salary," which are usually the returns for personal services, and from 
" Dividends," which are the distributions, by a company, of profits already 

To a business man the word implies that gain, the hope of which 
induces him to risk his capital and fortunes in commercial enterprise; and 
its amount is the price he is able to obtain for his goods or services less 
the amount which they cost him and the expenses of his business in other 
words, such addition to the total cost to the seller as competition and 
the public demand, expressed in the current selling price, will allow. The 
monopolist trader is of course at liberty to add to cost price such profit 
margin as is legally allowable or as he deems proper, as long as there is 
a demand for his wares ; but in competitive trading a current selling price 
will tend to become established, and the difference between this and the 
total cost of executing orders is the profit margin left to an individual 
trader: it may be greater or less than that realised by his competitors, 
according as his methods are inexpensive or the reverse. 

The profit margin, though arrived at as thus stated, stands to the trader, 
when realised, in the shape of a fourfold return. One part of it may be 
regarded as equal to the interest which could have been obtained by simple 
investment of his capital, and it is obvious that the trader will not engage 


in the risks of commerce unless he may reasonably expect a return greater 
than investments would produce; a second part may be regarded as 
remuneration for personal services; a third as compensation for the risks 
involved, and the remainder as a reward of foresight. It is upon the 
monetary expression of these four requirements, as contrasted with the actual 
profit figures of any particular business, that an opinion in regard to the 
latter is to be based. A consideration of these four items will serve to 
show why a capitalist trading on his own account requires a greater return 
for his money than does the shareholder in a limited company ; the latter 
incurs but the risk of losing whatever he may have invested, while the former 
is liable for the business obligations to the extent of the whole of his pos- 
sessions, may be made bankrupt in respect of them, and gives his time to 
supervision. Thus Avhile a return of 5 per cent, on capital to an investing 
shareholder may be adequate, a profit of 10 per cent, ton capital will usually 
be none too large a compensation for a partner or a sole trader. 

In the preparation of accounts some approach towards expression in 
money of the " interest " and " remuneration for services " elements in 
profits is made by charging against gross profits allowances for " interest on 
capital " and " partners 1 salaries," but it must be remembered that such charges 
are not trade expenses, but appropriations of profit made. Every penny 
of these quasi expenses has to be produced, like all other profits, by the 
exercise of skill in direct trading operations, and the mere employment of 
money does not of itself necessarily produce interest. 

Profit is thus to be taken as the difference between cost and selling 
price, and the cases of the manufacturer who sells his products at a fraction 
above cost, and the trader who buys them from him in large quantities 
and adds a similar fraction in selling them piecemeal, are typical simple 
examples. Some undertakings, however, e.g. railways, supply a public 
demand for services rather than goods, and charge a small sum over the 
total cost for rendering them ; railways are instances of monopolist under- 
takings whose maximum charges are prescribed by law. Banks again, 
while rendering services, derive a great part of their profits by incurring 
a risk ; they receive large sums on deposit subject to the obligation to repay 
on demand or at short notice, and for these loans they pay little or no 
interest ; the improbability of more than a certain proportion of their 
creditors requiring simultaneous payment allows them to employ a certain 
part of their customers deposits in loans, discounts, and investments, and 
the interest received thereon covers their expenses and provides a profit. 
Insurance companies again incur risks for the sake of gain ; experience 
teaches them what proportion of the risks they accept may be expected, 
in dealing with large numbers, to result in "claims" and at what time; 
upon these data are based the net premiums they should charge, and the 
addition of a small fraction to the latter suffices for payment of office 
expenses and shareholders' dividends. 

Two methods are in the main employed commercially in order to dis- 
cover what profit, if any, has accrued over a period of trading, one being 
the process arising out of what is known as " single entry bookkeeping," 
and the other that which forms an integral part of the "double entry" 
system, It is customary to prepare such statements at periodical intervals, 




usually yearly or half-yearly, although the time may be longer or shorter 
as is convenient. Life insurance companies generally ascertain their profits 
once in every five or seven years, by means of a lengthy and expensive 
actuarial valuation. 

In the single entry method the trader must prepare statements showing 
his property and liabilities both at the commencement and conclusion of 
any period of trading ; each of these statements will show his net monetary 
worth at its date in other words, taken together, they will show both his 
initial and final capital. If the concluding capital be greater than that at 
the beginning, the period of trading has resulted in a profit to the amount 
of the difference between them ; but if the final capital be less than the 
initial amount, the difference represents a loss. The objections to this 
method are briefly: (1) It shows only the net result and not how it is 
produced; (2) it includes the effect of extraneous fluctuations in the value 
of assets ; (3) the whole result is liable to be falsified if either statement 
accidentally omits an asset or a liability. 

The alternative method, that of u double entry," includes a de' ailed 
profit and loss account as an integral part of its system, and forms the 
most reliable method by which profits can be ascertained. In this system 
the profit statement assumes, in the case of a trader, a form similar to that 


TRADING ACCOUNT, for the Year ended 

December 1906. 


of Sales. 

of Sal cs. 

Jan. 1 
Dec. 31 

To Stock on hand at cost 

,, Purchases .... 
,, Gross Profit carried 
to Profit and Loss 
Account . . . 







Dec. 31 

1 By Rales . . . 
,, Stock on hand 
at cost 

41 -G 


! 141*6 





PROFIT AND Loss ACCOUNT, for the Year ended 3lst December 1006. Cr. 


Per- I 
centage ' 

of Sales. 


| of Sales. 



Dec 31 

To Salaries .... 



Dec. 31 

By Gross Profit on 


,, Kent of warehouse . 



trading . , . 

25-0 ,. 



,, Bad debts .... 

I'O ; 

300 ' 


,, Trade expenses . . 

1-7 i 



,, Depreciation of office 








Net Profit carried 

down .... 













Dec. 31 

To Interest 
,, Transfer 
, , Balance 

on Capital 
to Keserv 
carried t 

at 4 per cent. 

9 . . . ; 



! 1906 
Dec. 31 


By Net Profit brought 
down , . 


o Capital Ac- 




In the case of a joint-stock company the profit or loss shown at the end 
of a year is not transferred to capital account, but remains as a balance 
on the profit and Joss account. In the case of u simple manufacturing 
undertakings " the accounts are substantially the same as above, except that 
the name of the "trading" account is changed to c< manufacturing " account, 
and the cost of articles sold, which in a trading business appears as the single 
item u purchases," is replaced by a number of debits, e.g. for raw material, 
wages, factory rent, power, &c., which combine to make up the direct cost of 
production. Indirect expenses are in all cases charged to the profit and loss 
account. In a few businesses, e.g. collieries, the trading account and profit 
and loss account are sometimes shown as one combined "profit and loss 
account," instead of in two divisions. Gross profit, if shown, represents the 
difference between direct cost, or cost of production, of articles sold and their 
selling price ; while net profit represents the final trading result. 

It is impossible in a small compass to deal exhaustively with the rules 
for arriving at true profits, but some of the main principles may be sum- 
marised as under : 

1. The sales and purchases shall be included at the total of the period's 
transactions, and that all expenses incurred during the period under review 
shall be brought into account ; the fact that some of any such transactions 
have not been settled in cash is immaterial ; reserves must be made for 
expenses incurred if their exact amount be unknown. 

2. Stock shall be valued at cost price or market price at time of 
closing, whichever be lower; proper reserves must be made for bad and 
doubtful debts, and for discounts to be allowed to, or received from, debtors 
and creditors. 

3. Depreciation must be written off plant, premises, buildings, &c., on 
the proper basis of the estimated life of each such asset. 

4. No profit should be taken credit for in respect of any assets of which 
the value has risen until such assets are sold. 

5. Downward fluctuations in the value of -floating assets (see article 
ASSETS) must be provided for; extraneous fluctuations in value of fixed 
assets may be disregarded, but depreciation through use or effluxion of 
time must be included in every case. 

6. Generally, profits must be estimated cautiously, and the integrity of 
the capital embarked is to be considered of first importance. 

Although the above principles are vital in order that profits shall be 
stated at their correct figure, it is to be remembered that true profits and 
legal profits, or profits legally divisible, do not necessarily coincide, and 


that the one may be greater or less than the other. Where, however, the 
legal profit is greater than the true profit, as frequently occurs in com- 
panies, it is open to the proprietors to follow the course financially sounder 
if they so please. One noteworthy example of this divergence may be men- 
tioned, viz., that under the decisions in Lee v. Neuchatel Asplialte Co. Ltd., 
and Verner v. General and Commercial Investment Trust, Ltd., depreciation 
or loss of fixed assets, e.g., a mining company^ mine or an investment 
company^ permanent investments, need not be charged against profits 
available for dividend unless (as is rarely the case) the articles of association 
require it. 

It is sometimes thought that the making of profits must of itself 
increase the cash balance of a business by a corresponding amount ; this, 
however, is a fallacy, and, in the case of a going concern, the amount of 
any profit made may be accompanied by reduction in total due to creditors, 
increase of debtors, stock, and other assets as easily as by an enhanced cash 
balance. It is admitted that profits cannot be divided unless sufficient cash 
be in hand or be borrowed, but it may be stated as a rule that the state 
of the cash balance of a business is not a satisfactory index to profits ruade, 
except where trading has been suspended and liquidation is complete. 

The most simple and convenient method, short of a detailed investiga- 
tion, by which statements of profit can be criticised is on a basis of 
percentages. The sales for the year (or whatever other figure replaces 
them in a given business) are regarded as a basis figure and as the equivalent 
of 100 ; and every other item appearing in the trading (or manufacturing) 
account and profit and loss account is resolved into its proportionate 
percentage of the sales, as has been done in the specimen accounts previously 
given. It will be found that the relation of gross profit, expenses, stocks 
and purchases to the sales, as well as their bearing to each other, are 
far more clearly grasped when all are reduced to a single common denomi- 
nator ; and while, as a rule, the comparison of one year's sales with another 
will show whether the business is progressive, stationary, or diminishing, 
a comparison of the percentages will reveal whether expenses and the inter- 
nal working are keeping pace with the gross turnover. Any appreciable 
deviation in the course of these percentages, taking one year with another, 
should form ground for inquiry, and such defects as excessive purchases, 
excessive stock, and lack of discrimination in regard to customers' stability 
will usually be accompanied by admonitory increases in their respective 
percentage figures. And see CAPITAL AND REVENUE. 


PROMOTION: How to Secure it. How to secure promotion? Do 
just as much work as you possibly can. Take every interest in the 
business. Stand up steadfastly for your employer, even when you see 
younger men advanced over your head. To secure promotion you must 
constantly increase your employer's satisfaction by steadily developing 
higher ability, higher advance to larger salary and greater responsibility. 
This then is really success in business, and this, like success of any kind, is 
untaught and unteachable. There are, however, certain valuable hints to 
be gained by studying the career of men who have succeeded. Although 
the paths by which these men have won success are widely different, Lhere 


are certain features which stand out prominently in all of them. The 
essentials for business success seem to be promptness, courtesy, loyalty and 
hard work. Promptness is the keynote of this modern age. Opportunity 
waits for no one, and the man who is always a little behind time is playing 
a losing game. Always on time, always producing results, is one of the 
highest tributes which can be paid a modern business man. Producing 
results is the first consideration, but this will avail little if you are not 
always there with them when wanted. 

Business hoars should be rigidly observed no matter what they are. 
Five or ten minutes in the morning, trivial as it may be in itself, is a pretty 
sure indication of the degree of promptness which a man will show in more 
important matters. There is no investment more certain to pay a large 
dividend than courtesy. In the nerve-racking, endless rush of affairs there 
is nothing which leaves a stronger impression than a pleasant word or kind 
act, especially if it be something most men overlook. Business courtesy is 
largely a matter of habit, and is one of the habits we can afford to cultivate. 
In the army and navy, loyalty is an essential for success, and it is no less so 
in the business world. Enthusiasm and loyalty go hand in hand. A man 
cannot succeed unless he has an employer to whom he is loyal. 

" There are many brighter men than he in our service, l)ut he has stuck 
to us through thick and thin, and we appreciate it." The frequency with 
which this statement is given as the reason for success is significant. It 
shows that the man of the hour is the faithful man, the man who makes his 
employer's interests his own and whose loyalty never wavers. Associated 
more or less with all these requisites and overshadowing them all, is hard 
work. For this there is no substitute. You may be lacking in ability, in 
personality, or some other way, and still succeed, but if you have not the 
capacity for hard work you are doomed to failure. Study the Jives of great 
men and you will sec that in ninety-nine cases out of a hundred their achieve- 
ments are due to the possession of this capacity. 

Do not be afraid to do ^2 worth of work for ^1. The man who never 
does more than he is paid for seldom gets paid for any more than he does. 
The words "hard work" are nearer to holding the key to success than 
volumes of advice. Employers want men who combine with ambition and 
natural talent, honesty and the capacity for hard work. By honesty is 
meant something more than financial reliability. It is the quality which 
makes a man work without watching the clock or being afraid he will give 
his employer more value than he is being paid for. The honest employee 
brings to his work the best efforts of which he is capable, and begrudge? 
nothing when the interests of his employer are at stake. The employees 
whose dishonesty is the most costly are those who would never take a penny 
from the cash-till, but by half-hearted efforts would rob their employers 
through thefts of time, and place their interests above those of the firm. 

Every man who intends making himself of value to his employer, and to 
win promotion and the two go hand in hand despite all the pessimists may 
say must have this capacity for hard work. No matter how great the 
amount of your ability, how thorough your education, or how attractive 
your personality, these qualities are as worthless as a locomotive without 
fuel unless they are backed up by persistency and energy. A man may be 
retained for a time because of his ability but in the long run he will be 


found wanting. Some day his employer will be forced to give the position 
which he has hoped for, and which by his natural talent he is pre-eminently 
fitted to fill, to a man who, although less capable, has shown himself to be 
a worker. 

Perseverance is a quality lacking in many men. Several of them can 
work hard and the road to success seems clear, but when difficulties threaten 
they lose their grip. Others work by spurts, keying themselves up to high 
pitches for brief periods and then lapsing into half-hearted eifbrt. Neither 
of these types is desirable. Employers want men who can be relied upon for 
even better efforts when the skies are dark than in times of prosperity, and 
who will be as persistent next year as they are to-day. 

For the business man of to-day there is no such thing as taking things 
easy. The higher he gets the more is expected of him, and the harder he 
must strive. Tho man who does not realise that continuous effort is as 
essential to a general manager as to an office boy will not be of permanent 


PROSPECTIVE BUYERS: How to Approach them. Commercial 
representatives who have occasion to call upon a great number of u new " 
prospective purchasers, often pay insufficient attention to their method of 
approaching a business man for the first time. If a first interview results in 
failure, it is seldom easy to secure a second one. Everything, therefore, 
depends upon making a favourable impression at the first approach. The 
matter of dress is easily disposed of, it being sufficient to remark that the 
commercial representative had best present a decidedly prosperous but 
entirely unassuming appearance. No particular article of his attire should 
claim special attention. 

Of greater importance than dress is the need for having something 
definite to say, and saying it. In offices there is greater difficulty in reaching 
the right man than in shops, but in each case there need be no secret made 
of the business one represents. Most business men who are called upon by 
many representatives know how tiresome it is to have callers refuse to be 
open about their mission. In shops it is easy to inquire of a likely individual 
whether he is Mr* So-and-so, naming, of course, the party with whom an 
interview is desired. The assistant will not feel hurt at being mistaken for 
the proprietor, and will generally point out that individual. In offices it is 
for the representative to send in with his card such a message in a few words 
as will arouse in the mind of the chief a desire to interview the caller. In 
either case there should be no hesitation in stating one's own name and the 
name of the firm represented, it being taken for granted that an interview 
will then be accorded. 

Only in exceptional cases should use be made of personal introductions. 
There are businesses where such are necessary, but as a rule a representative 
should feel that the importance of his proposition, his own personality, and 
the standing of his house should be quite sufficient to secure a courteous 

The salesman, finding himself in tip presence of the man sought, should 
be prepared with something to say which cannot fail to arrest his attention. 


It may here be borne in mind that the average business man is in trade for 
the one purpose of making money, and that any statement truthfully made, 
which will indicate the possibility of increasing profit or reducing cost, will 
be the most likely to fall upon willing cars. That the proposition will pay 
a handsome dividend upon money invested is the point to be returned to 
again and again, the salesman concentrating upon one or two arguments to 
prove this side of the question rather than scattering his energies and dis- 
sipating time upon a variety of smaller matters. One thing should be 
proved at a time, since few minds are capable of absorbing a number of 
striking things at one time. When a point is made it should be proved up 
to the hilt, so that nobody could fail to be convinced of one's sincerity in 
the matter. 

Too often salesmen take it for granted that the possible purchaser knows 
all about his firm and his goods. The party called upon does not care to 
draw attention to his own ignorance, and much of the good effect of the 
interview is lost. It is necessary to present the case in a simple way so that 
a boy could hardly fail to understand, and to begin at the beginning, much 
as the caller himself had to do when he first joined his concern. 

Most people called upon proceed to raise objections. It is a sort of 
habit, probably of self-protection. It is true, also, that a few stock objec- 
tions dispose of a fair percentage of canvassers, who, willing to leave business 
to look for it elsewhere, are easily dismissed. If the representative has 
learned to hold his ground for the first few minutes without loss of dignity 
or giving offence the rest is much easier, for the possible purchaser, finding 
that he has an earnest business man to deal with, who evidently knows what 
he is talking about, settles down to a conversation upon the subject 

It is unwise to approach any one without a definite plan of campaign, 
a genuine reason for taking up the time of another business man. It is 
useless to say that one happened to be passing and thought one would look 
in. It is not courteous, and causes mild annoyance to a busy man, and 
that is the kind of man with whom trade can most often be done. 

Occasionally a prospect's mental attitude can be divined by the time one 
is in conversation with him. The books in his room may proclaim him a 
student, the almost hidden golf clubs in the corner tell of the desire to 
snatch a few hours from business worries, the copy of the business magazine 
with the turned-down leaf may indicate to the observant salesman that here 
is a man who will consider the opinions and experiences of other men. 
Attention should never be drawn to such things, they must not be mentioned 
in conversation ; but they teach some salesmen a great deal, and they mean 
nothing to other canvassers. 

To avoid antagonism, to have many arguments without being argumen- 
tative, to commend good points without sneering at the bad, to give a 
straightforward answer to every question, are most important details to 
remember upon a first approach. An attitude of respectful equality should 
be maintained, with the idea uppermost in mind that the interview will 
naturally be an agreeable one to both parties, and that no differences of 
opinion are likely to arise. 

A man convinced may stay convinced, but one who has merely been 




persuaded or coaxed is not to be depended upon unless the goods are such 
as sell at sight. If possible the prospective buyer must be so thoroughly 
and entirely convinced of the value of the proposition offered, and of the 
sincerity of the man presenting it, that he will not rest until he has made a 
thorough investigation. 

a prospectus thoroughly and well, the work should be done through the 
medium of a respectable advertising contractor. Actual experience has 
shown that when companies are advertised direct with the newspapers, 
dismal fiascoes are usually the result. 

In addition to this, the contractor, who devotes his time and experience 
to a study of the various organs of publicity, and the means for most 
effectively reaching the public eye, and thereby opening the public purse, 
is able to give valuable advice which, while ensuring the most efficient 
placing of the prospectus before the desired classes of investors, generally 
tends to economy, because unless some papers are omitted and a selection, 
which long practice has indicated as best for the purpose, is secured, a great 
waste of money is apt to occur. 

In cases of foreign loans, municipal issues, railways, &c., the advertise- 
ment is usually inserted at length with the title at top only, but in cases 
of mines, patents, industrial conversions, rubber, and oil prospectuses, it 
is advisable to issue the prospectus in double or treble column form, 
displaying well that portion which is known as the "front page," due 
regard, of course, being given to the amount of money at the disposal of 
the issuing house. 

Up till quite recently many company promoters took advantage of 
the peculiar anomaly in prices which exists with some of the London 
daily papers, and inserted their advertisements in single column form, 
repeating at intervals the Company's title. By doing this, strange as it 
may seem to the uninitiated, a saving can be effected, as will be seen from 
the following figures : 

Cost per insertion of 300 
lines inserted at length. 

Cost of insertion of BOO 
lines cut up into lengths 
of 50 lines each with 
title repeated. 


S. D. 


2'2 17 
22 17 

This method of financial advertising is now generally recognised as beim* 
quite out of date for an issue of any importance, and is only adopted 
in cases where the amount at the disposal for the advertising is rather 

In the Rhodesian boom of 1)5 and '96, and the Cycle boom of about 
the same time, when the company promoter was almost too busy even so 
much as to check his estimates, the usual space for prospectus advertise- 
ments was single column. In one case a promoter visited, the office of a 




well-known agent late at night, placed his prospectus on the counter 
together with his cheque, and left it entirely to the agent's discretion to 
place the advertising in whatever of the following day's papers he thought 
lit. Needless to say the issue, though hurriedly put out, was an entire 
success. In those days the value of displayed advertising was only just 
beginning to be recognised, but to-day agents and promoters both recog- 
nise the value of the double column displayed advertisement, and few 
estimates are sent out by the agent which do not contain a preponderating 
allowance for double columns. 

In estimating for a prospectus, no matter of what nature, it is essential 
to introduce the great London daily papers. A comparison of the rates 
for these will be seen below : 


Don Me 


Coin inn. 



S. D. 

S. IX 

s. 13. 

Daily ^fail 
Daily Tt'ieyrupli 


;w o 

l. r >0 

70 o o 

1 10 
1 0/5 

Morning Po.vf 
Daily News c\ Leader 
Daily Chronicle 
Times . 



70 o o 


1 20 

Daily Exprexx 




The rates for the financial daily papers do not vary very greatly, as will 

be seen from the following figures :- 




S. D. 

S. D. 

S. D. 

Financial News .... 




Financial Times .... 




Financier ..... 




The above rates in most cases are for ordinary positions, but in the 
case of papers who make a distinction between ordinary and next Money 
Article or special positions, the price for the latter is considerably increased. 
It is quite obvious that the best position likely to bring the advertisement 
to the notice of the investor will be en the Money Article page, a position 
which is much sought after by the company promoter, and is generally 
advised by the advertising contractor. The financial, provincial, and a few 
of the London daily papers have two separate rates for both ordinary and 
money page positions. 

The weekly financial papers vary from J?12, 12s. to oC21 per page, but 
in selecting say a dozen, the average cost can be taken at '15, 15s. per page. 
Provincial papers (daily) of importance nearly all charge Is. to Is. 6d. per 
line, but as the setting up is usually in larger type than that used by 
London contemporaries, due allowance must be made when estimating in 
the proportion of 10 per cent, additional thus a 300 line in say Telegraph 


type would occupy the space of 330 lines in most provincial papers. 
Double columns in the provincial dailies vary considerably, costing from 
30 to 68 ; treble columns from 50 to X120. 

Circumstances govern cases, and the advertisement contractor is the 
person to make an appropriate selection of newspapers in which to adver- 
tise a prospectus. Some companies would receive no support from certain 
localities, while capital would be freely subscribed in others. The size of 
the garment has to be regulated by the amount of cloth at disposal, but, 
putting it roughly, an expenditure of o?1000 will be necessary for an issue 
of X J 50,000, J?i500 for ,100,000, and ,2000 to 5000 for over 100,000. 
This is for newspapers alone. 

Printing, postage, v/rapping and packing of prospectuses average 6 
per thousand inclusive, according to the number of pages and insets in the 
prospectus, and it is advisable to send out from 50,000 to 150,000 to assist 
in the success of the issue. Advertising in the newspapers is of little use 
unless assisted by a plentiful dissemination of prospectuses, and vice versa^ 
a large outlay on printing accompanied by the stinting of the advertising 
would be fatal. 

. It is the usual practice to submit proofs of the complete prospectus, 
if time permits, set up in newspaper type in either single, double or treble 
column form. These, after a very careful and elaborate system of checking 
and reading with the final prospectus as registered at Somerset House, 
form the copy on which each individual order is given, stating plainly the 
exact space the advertisement should occupy, the position (whether ordinary 
or next to the Money Article), and the date of appearance in the news- 
papers. Extreme care has to be observed in checking proofs and issuing 
copy, as in the event of an error occurring, the advertising contractors 
position would certainly not be an enviable one, and might perhaps be 
disastrous to the success of the prospectus being issued. 

In many cases, notably new processes and inventions, preliminary notices 
are of great utility, and should by no means be neglected if success is to 
be ensured. These matters should receive very careful attention, and if 
entrusted to a responsible agent to arrange, will be found most productive 
of successful results. Advance notices must be short, yet full of the salient 
points of the prospectus to be issued, as in the following instance : 

The Prospectus will shortly be issued of The Whetstone Tin Mining Corpora- 
tion, Limited. The Company has been formed with a capital of ,100,000 divided 
into 100,000 shares of <l each, 7.5,000 of which will be offered for subscription 
at Par. The Board, which is an extremely strong one, comprises some of the 
best known authorities oa Tin^ and it is anticipated that under their direction 
the Company should enjoy a long and prosperous career. The Company's 
operations will extend over a considerable area in East Africa, over which they 
have obtained exclusive rights, and arrangements have been made to commence 
work as soon as possible. 

At one time the public issues dragged on their weary way for a fortnight 
before closing the lists ; but recent experience has shown that if sufficient 
capital for allotment is not procured in three days, it will not come at 
aU, and perhaps some more attractive investment may come out, and 
withdrawals follow. 


During the past few years it has been found that a successful innovation 
could be made on the old-established method of advertising an industrial 
issue by inserting an advance advertisement notice, in large type, announcing 
the imminent issue of a prospectus. This has the advantage of stirring up 
public interest before the exact details of the business are known, and is 
to be recommended to promoters of companies dealing with either combina- 
tions of existing concerns or with complete novelties, and has been found 
especially useful in the conversions of well-known industrial businesses, or 
the issue of further capital in such concerns. 

Since the present Jaw came into operation, there has also arisen the 
practice of inserting all the essential parts of the prospectus, omitting many 
legal details, with the statement that it is an "abridged prospectus,"" and 
indicating where the complete prospectus can be procured by intending 
subscribers. In cases where no public invitation to subscribe for capital 
is intended to be made, a statement officially advertised, showing the 
nature of the contemplated operations of the company and other salient 
features, may with advantage be made tc for public information only," thus 
avoiding one of the most obvious objections to "no prospectus 1 ' companies, 
both on the part of the Press and the public. 

In cases where the complete prospectus is advertised, it is advisable to 
append to it a copy of the application form, which spares an intending 
subscriber the trouble of sending for one, and will in many cases tempt an 
undecided reader to fill it up because it is there before him. 

Should an application form for shares be attached to an abridged copy 
of the prospectus, it is most important that it should be clearly defined that 
the applicant is applying for shares on the- terms of the full prospectus, as- 
filed with the Registrar of Joint Stock Companies. The abridged copy, 
besides being altered to distinctly state that it is an abridged copy, should 
contain a statement that applications for shares will only be entertained 
on the terms of the full prospectus. In some instances the promoter, on 
receiving an application for shares which has been attached to an abridged 
copy, immediately forwards a copy of the complete prospectus to the 

Prospectuses should be posted, without fail, not later than the afternoon 
before the advertising appears in the papers. Many a good company has 
had to suffer from remissness in this respect, and cases have been known 
where prospectuses were actually delivered after the lists had closed. The 
Post Office will not pass forward more than a certain number per day, and 
if a larger quantity is sent in than their resources will meet, the bundles 
are held back till next day. Therefore it is advisable to advertise the day 
after the prospectuses have been put in the post, and the day the lists are 
opened. Prospectuses must be faced all one way, and can be delivered to 
the General Post Office or certain district offices in bundles of 5s. postage 
each, accompanied by a slip stating the number of such bundles ; the 
postage being then paid in cash. It is, however, infinitely preferable to 
nave adhesive stamps affixed. 

At one time Saturday was the favourite day for new issues, but such 
large numbers have often been launched on that day that they choked each 
other, and so caused a congestion. It would therefore be wiae to leave the 


selection of the day to the advertisement contractor, who is usually well 
posted as to what is coming out. Above all things, do not advertise 
anything fresh on any of the days of the Stock Exchange Settlement, or 
in the Stock Exchange holidays, and nothing whatever in August or the 
first two weeks of September, unless the state of the markets warrants the 
issue being made. During the intervals of Whitsuntide and Eastertide also, 
very disappointing results usually follow an appeal for public subscriptions. 

After the prospectus has been issued to the public, and all details carried 
out, it is usual to insert in the papers an announcement as to the closing 
dates of the issue. This acts as a reminder to the investing public. After 
this, an announcement to the effect that letters of allotment have been 
posted is inserted, and if the capital of the company is over-subscribed, 
the announcement will state that letters of allotment and regret have been 
sent out. This practically finishes the agent's work in connection with the 
issuing of the prospectus. The following are examples of closing and 
allotment notices. 

Closing Notice 

The list of applications for the issue of 75,000 l shares in The Whetstone 
Tin Mining Corporation, Limited, will close to-morrow for both town and country 

Allotment Notice when Over-subscribed 

Letters of allotment and regret in The Whetstone Tin Mining Corporation, 
Limited, have been posted. The issue was considerably over-subscribed. 

Allotment Notice only 

Letters of allotment in The Whetstone Tin Mining Corporation, Limited, 
have been posted. 

Promptitude and Dispatch. To illustrate the up-to-date methods of 
a thoroughly competent advertising agency, it might be mentioned that 
instructions for the advertising of a company may be sent in at 7 P.M., 
and on the following morning the prospectus will appear if necessary in 
all leading papers throughout the three kingdoms, and marked copies of 
those from such distant places as Leeds, Birmingham, Liverpool, Bristol, 
Hull, York, Manchester, &c., can be lying on the promoter's desk when he 
reaches his office in the morning. 


Manaf/iiiff Director of Horncnstlcs^ Ltd., 
and P. C. Barton <0 Co., Ltd. 

PUBLICITY EXPERT. The volume of general advertising has become 
so great and its manipulation so intricate that it has called into being a new 
profession that of the advertising expert. There are few qualified adver- 
tising men who use the title " expert," as to a certain extent it has been very 
greatly misused, and men of ability do not care to associate themselves with 
the term on this account. 

Whilst there are many departments of advertising which have their 
specialists, such as the advertisement copy writer, the follow-up specialist, 
the rate specialist, the retail specialist, &c., there are three distinct dh isions, 


each of which provides a wide and profitable field of activity for the ambitious. 
Thus advertising men, as a class, might be subdivided as follows : 

The advertising agent and contractor. 

The advertising manager a general specialist retained by large 
advertisers,, and the 

Advertisement manager, who controls the advertising depart- 
ments of the various publications. 

The Advertising 1 Agent would appear to occupy the most important 
position, as he acts as the intermediary between the advertiser and the news- 
paper, the bill-poster, and to a certain extent the printer. It is he who 
actually places by far the majority of the orders, and by far the greatest 
volume of business passes through his hands, *t would seem that this was 
the logical development of the business, because of the enormous number of 
advertisers all needing a certain amount of advice on the conduct of their 
campaigns, besides wishing to be relieved of the mass of minute detail con- 
nected with their administration. 

The advertising agent amasses in course of time a vast store of informa- 
tion and valuable data which is placed at the disposal of advertisers, and by 
continually handling a number of accounts in many different trade classifica- 
tions is enabled to give to each of his clients the experience he has gained 
thereby. For this reason the advertiser seeks the aid of the advertising agent, 
and all new business gravitates naturally in his direction. 

From the newspaper proprietor's point of view this arrangement works 
well, since he avoids dealing with a great multitude of accounts, preferring 
that financial risk is taken by the agent since the agent is directly respon- 
sible to the newspapers for payment. Quite apart from this the newspaper 
regards the advertising agent as a creative force, inasmuch as he is mainly 
responsible for bringing new advertisers into the field, they providing increased 
revenue in advertisements. 

The position of the advertising agent is rather a peculiar one. He obtains 
his remuneration in the form of commission from newspapers, so it would 
appear that he is the servant of the newspaper. Nevertheless he is, in reality, 
the servant of the advertiser, who, in a manner, employs him to conduct his 
advertising. The advertiser, however, does not pay the agent who receives 
his remuneration from the newspapers. 

The term "Agent," therefore, would appear to be, to some extent, a mis- 
nomer, since he is responsible to the newspaper for payment whether he is 
paid or not paid by the advertiser. The newspaper sells space direct to the 
agent and not to the advertiser through his agent. In reality then the agent 
is a principal in his transactions. He actually buys advertising space like 
so much merchandise, and sells again at a certain profit either stated or not 

Whilst all agents stand in much the same relation to the newspapers, 
their relations to the advertiser are widely diversified. 

This brings us to the fact that there are two distinct classes of advertising 
agents, the service agent and the cut-rate agent or space broker. At first 
glance it would appear that the difference between the two classes lies in the 


fact that the service agent charges a high rate of remuneration for his 
services, whilst the space broker charges a low rate. 

The Service Agent. The difference, however, has a much greater signi- 
ficance. The service agent has a moral responsibility regarding the success 
of every campaign which he administers. He has to look carefully into the 
advertiser's problem and advise him as regards the methods which will in all 
probability make for a successful solution. He formulates the general plan 
of the campaign, apportions the expenditure through the various channels of 
advertising, and uses the press or any section of it, the hoardings, railway 
stations, or any other method which he considers will strengthen the cam- 
paign, quite impartially and without bias. His advice and experience must 
be continually at the service of his client. In, short, he constitutes himself 
practically an advertising department to every client he has, an advertising 
department the yearly upkeep of which is probably much in excess of the 
average advertiser's yearly expenditure. His services are to a high degree 
professional, and quite apart from his own personal services, the service 
advertising agent must employ an expensive staff* of specialists trained to 
every department of advertising to enable him to give expression to the pUn 
of the campaign he has originated for his client. 

He lias to employ copy writers whose salaries frequently exceed the earn 
ings of the average professional man. It is, for instance, a common thing in 
America for a service advertising agent to employ copy writers whose remune- 
ration exceeds that of the President of the U.S.A. He employs artists who, 
besides being skilled in their art, possess that rare and valuable quality, the 
advertising instinct. He has his rate clerk, long trained in the purchase of 
advertising space to best advantage ; his printing expert, his follow-up 
specialist, his bill-posting specialist, and so on. The services of all these 
trained experts are placed at the disposal of his clients. 

The Space Broker. The other class of advertising agent is the space 
broker. He has no interest whatever in the success or failure of the adver- 
tiser's venture. He merely acts as an intercepter of contracts between the 
advertiser and the newspaper, and to obtain business he offers to cut the 
commission he receives from the newspaper, and give a portion of it back to 
the advertiser. The advertiser who is not familiar with the real principles of 
advertising simply applies the ordinary method of commerce to his advertis- 
ing transactions, and buys in absolutely the cheapest market. Newspaper 
space or any other space represents to him so much space worth so much 
money. If he can buy that space from the space broker at 7 per cent, less 
than he has to pay for it to the service agent he will buy it. He loses sight 
of the fact that the space is in itself valueless, and that it is the use it is 
put to, together with the general administration of the campaign, that will 
ultimately make for success or failure of the campaign upon which he is 
about to enter. 

It is claimed that the space-broking agent is of assistance to that class of 
large advertiser who retain the services of an advertising expert or advertising 
manager, who applies all the service and skill in conducting the campaign, 
and merely uses the space-broking agent as a clerk to carry on details of 
correspondence with the newspapers, check accounts^ &c. &c. 

As to whether this is a wise step or not is a very moot point. It would 


seem that as advertising space is so expensive that the very best advice can 
scarcely be bought too dearly, and that whilst the space broker is enabled to 
return 5 per cent, or even 7J per cent, of his commission to the advertiser, 
the service agent is worth that extra 7| per cent, by reason of the co-opera- 
tion and advice he can give to even the most skilled advertising manager. 

As the majority of advertisers, however, could not possibly afford to 
pay the immense salaries that are expected and obtained by advertising 
experts who specialise for one firm only, it follows that the majority of 
advertisers should entrust this advertising to the service agent if they wish 
their campaign to be administered judiciously and with chances of ultimate 

One tiling is certain, that where the space broker is merely used by the 
advertiser as a buyer of space, which he, the advertiser, through his retained 
expert chooses and definitely decides upon, there can be no great danger that 
the advertiser will receive injudicious advice from an outside source. Where, 
however, the advertising agent cuts his commission and is allowed to advise 
on the conduct of the campaign, it is certain that he will recommend mediums 
which will show him the greatest commission, irrespective of their value to the 
advertiser. The margin of profit to any advertising agent is a small one, so 
when it is cut to 5 per cent, or even 2 per cent, it is impossible to make a 
business pay unless there is some other source of revenue. This other source 
of revenue generally comes in extraordinary and special commissions from 
outside mediums, whose only claim to an advertiser's or an agent's patronage 
is that they give a large commission, it being a fact that the newspapers most 
valuable as advertising mediums do not give high commissions. 

It is now beginning to be acknowledged on all sides that the wisest 
course for an advertiser to adopt is to deal with a fully equipped service 
agent, receiving the benefit of his impersonal and unbiassed advice regard- 
ing the conduct of his campaign, and in return allowing him to retain his 
full commission. The advertising agent should be able to advise on almost 
any phase of the advertiser's selling problem. He should understand 
thoroughly the distribution of goods, and understand how to treat the trade 
on any given problem; be familiar with the different characteristics in 
different sections of the country; be able to buy space at the lowest possible 
net rate from the various newspapers ; know the ,cost of posting, printing, 
and, in fact, every detail that has to do with an advertising campaign. 
Such an agent can render the advertiser very valuable service. 

In choosing an advertising agent, the advertiser would do well to bear 
in mind that no kudos is attached to handling an account at a cut rate, 
since the agent thereby admits tacitly that he makes no claim to any 
particular advertising ability, and bases his claim to patronage on the return 
of commission only. 

The service agent takes a hand in the selling problem, right after the 
finishing of a manufactured article. He advises in everything that has to 
do with placing the manufactured goods into the hands of the ultimate 
consumer the general public; and it is in the preliminary discussions and 
conferences with the advertiser that the service agent renders the major part 
of his services. Before any expenditure is entered into at all, the whole 
ground requires looking over very carefully; and the plan of campaign 


suggested either by the advertiser or by the agent requires careful discus- 
sion and alteration until it is finally acceptable and looks reasonably probable 
to be successful. Such an agent as we are now referring to spends all his 
time in solving similar problems to the particular one he may be considering 
in this initial stage. He has to think of various markets, the various means 
of promoting sales, and is continually solving small minor difficulties through- 
out the length and breadth of the country in all sorts of different trade 

His knowledge, therefore, is of a very general and comprehensive char- 
acter. He is enabled to draw upon his experience and point out the weak- 
ness of this or that method, and suggest ways and means by which certain 
weak points in the plan may be strengthened. This preliminary work is 
of a most exhaustive character and frequently takes considerable time. In 
the case of a large tweed manufacturer advertising his product for the first 
time the investigation of the market beforehand took nearly eighteen months, 
from the time the problem was first taken in hand until the press advertising 
ultimately appeared. Some advertisers are impatient of such a delay but 
to make success sure it is always advisable that the ground be thoroughly 
looked into and a plan be mapped out before advertising starts. When 
advertising has once started, the service agent advises all along the line. 
If difficulties crop up, he confers with his client and aids in their solution. 
In short he is retained as the professional adviser of the advertiser. The 
interest of the advertiser and the success of his own organisation are bound 
up in the success of his clients. 

The Advertising Manager. No matter how complete a service an 
advertising agent renders to his client, it is practically impossible for him 
to personally advise upon every minute detail in connection with the cam- 
paign. The necessity, therefore, has arisen that firms who spend a large 
amount of money in advertising employ an advertising specialist who is 
generally termed the advertising manager. His work is one that calls for 
a very high degree of ability, soundness of judgment, and quickness of 
decision. He deals with the inner details of the advertising, more especially 
with regard to the trade; or, if correspondence with the public is entered 
into, with the proper administration of that department. He is also in 
control of the "follow-up" system, if one is in use in connection with the 
campaign, and in short, with all the many and intricate details which occur 
at head offices, and which the advertising agent cannot possibly see to him- 
self. The morning's correspondence, for instance, generally calls for a 
number of decisions or alterations to be made in the details of the adver- 
tising plan. Hundreds of retailers write for this or that or the other, and 
only an advertising man can answer them and deal with their correspondence 
correctly. When the public write in great numbers to an advertiser their 
correspondence must be dealt with from an advertising standpoint. Then 
again there is the production of the various literature which the advertiser 
issues from time to time in the shape of booklets, folders, form letters, &c., 
and all the general detail work which appertains to the selling department 
of an advertiser's business. In short, advertising is becoming so closely 
bound up with the whole machinery of selling, that the advertising manager 

the sales manager are frequently one and the same person, because th 


duties of two such positions are so closely allied. The sales manager, who 
interviews the travellers and deals with the trade generally, is in a better 
position to deal with small matters appertaining to advertising and vice 
versa. Therefore, it is of frequent occurrence that both these positions 
are merged into one. 

Advertising managers of proven skill and ability can command tremen- 
dously high salaries from large advertisers, as much as < 3 3000 per annum 
being given for the services of one man in this capacity. He will very 
frequently organise under his control a large and expensive advertising 
department, numbering twenty or thirty clerks and typists, more especially 
if the "follow-up" system is worked to any degree of thoroughness. Of 
coarse, very few firms indeed can afford to pay such a salary to an advertis- 
ing manager, but in accordance with the firm's spending power so they are 
enabled to secure services of men fitted to administer campaigns of various 
dimensions and varying importance. Advertisers are warned that they 
cannot expect < J 3000 a year work from a 30s. a week clerk, and herein lies 
one of the peculiarities of the advertising business. Any person at all can 
call himself an advertising expert, lie may be a compositor, printer, a 
canvasser, a bill-poster, he may be one of the rag- tag and bob-tail of 
advertising still he can call himself an advertising expert, and there is no 
one to gainsay his use of that title. 

A skilled advertising man, however, of the professional class always has 
his record, and in accordance with the brilliancy of his record will the 
amount of money necessary to retain his services increase. It is a notable 
fact that the majority of skilled advertising men eventually find themselves 
connected with the advertising agency business, since that business oilers 
a higher rate of remuneration for their services; but it is business which 
is of a most strenuous character and calls for the sacrifice of a great deal of 
time, constant application and hard work, so that some men prefer the 
steadier and more concentrated work of being attached to one firm 

Conditions of Success in the Advertising Profession. It is significant 

to note whilst dealing with the advertising manager and the advertising 
agent that the supply of skilled advertising men has never yet reached the 
demand. The positions which are vacant throughout the country for the 
right men to step into them are very valuable ones, and are only avail- 
able to those of the highest possible and proven ability. The scope offered 
in this profession to young men is something enormous, and has never 
yet been realised to the extent it should be. Whilst the advertising 
schools have clone much to spread a deal of knowledge regarding adver- 
tising, it is knowledge only of a theoretical and not of a practical 

The main quality which is necessary to make a successful advertising man 
is that of absolute enthusiasm for his chosen profession. There should be 
nothing in connection with the business too insignificant for attention, no 
side-line of advertising which should be too unimportant for him to follow- 
up and get to the bottom of. He should thoroughly understand printing ; 
he should be a writer of strong forcible English; he should have some 
artistic ability. He must be possessed of an evenly balanced sense of pro- 


portion, and must understand human nature. It is not too much to say that 
the most successful advertising is built upon a keen and close knowledge 
of human nature. Advertising appeals in a hundred ways to the human 
emotions, and the success of the appeal depends upon how, when, and why 
it is made, 

The Advertisement Manager is another type of advertising man or 
advertising specialist, whose duties are confined to certain distinct channels, 
and whose knowledge might be regarded as special knowledge quite 
distinct from that already alluded to. He takes complete control of 
the advertising columns of the paper or periodical with which he is 
associated. Sometimes an advertisement manager will control the adver- 
tising columns of one paper only; or he may control the publicity columns 
of a number of papers that issue from one publishing house. Whatever 
may be the number of papers he controls his aims are invariably similar, 
since they are primarily to fill the advertising columns with advertise- 
ments. He must keep a close watch on the general appearance of his 
advertising columns and guard very closely the interests of his paper fiom 
a financial standpoint. He must see that his advertisements are kept in 
line with the general policy of his paper, and in line with decency and 
public taste. In a measure the advertisement manager is not called upon 
to exercise the same breadth of vision and ability as the skilled advertising 
agent or the advertising manager. He does not concern himself with general 
advertising or campaign work. First and last he represents his own paper, 
and the whole of his energy and ability is devoted to keeping his advertising 
columns in a flourishing condition irrespective of the welfare of the advertiser, 
which is some one else^s business. The position of advertisement manager 
gives wonderful scope for individuality of methods and personality. For 
one thing, he should never forget that he has an interest in the ultimate 
success of the advertisers \vho use his columns. The advertisement manager 
who seeks to make a success of the proposition he is handling, sees to it 
that advertisers who use his columns, use them to their own, as well as to 
his, profit. Therefore, he will frequently hesitate before attempting to sell 
space to an advertiser whose wares his experience tells him will not meet 
with a ready response in his columns. 

An advertisement manager's position on his paper is a very important 
one, and very often he is more highly paid than the editor himself. In 
a measure it is to him that his proprietors look for revenue. It is acknow- 
ledged that the main revenue of a publication comes through its advertising 
columns, and the advertisement manager is he who ordains and arranges exactly 
what revenue comes in during any given period. The advertisement manager 
arranges what shall be the rate that advertisers shall pay for space in his 
columns; he arranges the advertising agency commission, the discount which 
will be given for certain numbers of insertions in his paper, which is known 
as a " series " discount ; he arranges the special prices for special positions ; 
he arranges the position of every advertisement, sees that his advertising 
columns are kept clean, and a proper use is made of them by the person to 
whom he sells them. This constitutes a very arduous duty, as the demands 
of advertising agents and advertisers become more exacting from day to day, 
and the advertisement manager is in the position of having frequently to 


refuse large advertising contracts because the advertiser or advertising agent 
desires to make use of the columns he is purchasing in a manner which the 
advertisement manager thinks is not to the good of his paper. Again, there 
are always to be found certain conditions appertaining to certain papers 
with regard to the display of advertisements. Very few papers indeed will 
allow an intensely black block to appear in their columns since they consider 
it disfigures their general advertising space. This in itself is a matter which 
calls for very wise supervision at times. The advertisement manager will 
frequently refuse a large advertising contract simply to protect other 
advertisers in his paper. He considers an intensely black block would so 
far overshadow and disfigure his paper that the public would not be in- 
clined to peruse his advertising columns, and he, therefore, considers it is 
better for him to refuse a contract than to take it and very probably lose 
other business in consequence thereof. It is the province of the advertise- 
ment manager to know his paper thoroughly. Although lie is nominally 
the advertisement manager, he, in all probability, knows more about the 
circulation and the class of people to whom he appeals than even the pro- 
prietor and the editor himself. He must be in possession of this know- 
ledge, because it is upon this knowledge that he bases his appeal to the 
advertiser. He finds out what sort of circulation his paper has, he finds out 
where it goes, the quality of its circulation, and the results that other 
advertisers gain from his columns; and when armed with this information 
he bases his claim upon it to the advertiser for his patronage. This, of 
course, is the broad method of going to work as regards attracting advertise- 
ments to column* of particular papers, but there are other individual schemes 
which are individual to certain men and certain publications. It will be 
noticed that the rate cards of various publications differ considerably. The 
advertisement manager generally compiles these in accordance with his 
judgment as to what conditions will be most suitable to the people from 
whom he expects orders. There is no set rule for arranging a rate card, 
there is no regular rule for commission allowed by any paper, nor is there 
any regular rule regarding the positions of advertisements. Every paper 
differs in its charges and its commissions. Every paper differs in its charges 
and its methods of making these charges. Whereas some newspapers maintain 
what is called the "flat "rate, and charge so much per inch for space in 
their columns, and give a discount of 10 per cent, to the agent, allowing no 
other discount whatever, there are other papers who allow a discount of 
10 per cent, or 15 per cent., and then on top of that other discounts of 5 per 
cent., 12 per cent, for a series of insertions. There are papers again who 
accept no blocks at all, and who allow only type advertisements in the 
paper. Certain other papers will only allow type advertisements displayed 
in specified type, and so right through the list. Each paper has its own 
conditions, which are arranged by the advertisement manager and published 
in printed form to agents and advertisers. 

The advertisement manager, while dealing personally with details as 
mentioned, and while personally interviewing the largest users of space in 
his columns, generally maintains a staff of canvassers who canvass ad- 
vertisers and agents direct. These canvassers are generally specialists in 
certain directions. We find, however, that one man canvasses the motor 


people, whilst another looks after the advertising agent, still another 
makes his speciality the drapers in the West End of London, or in some 
other locality, and still others again do nothing else but canvass the 

The advertisement manager is to an extent like a general having com- 
mand of a certain corps of officers, whose efforts he directs, and the success 
of their efforts are largely resultant upon the plans and scheme which he 
arranges for them to work upon. 

The advertisement manager also prepares the literature which enforces 
the claims of his paper to the notice of the advertising agent and the 
advertiser. As has been said, he knows his paper thoroughly, and makes 
use of the most salient points to enforce upon the advertiser the advisability 
of using his columns. The advertisement manager cannot be looked upon 
as an educational factor such as the advertising agent, because he represents 
the interests of his own paper, and not those of any other paper. The 
advertising agent on the other hand represents no one paper particularly, 
but puts the broad case and chooses each paper on its merits. At the tame 
time the experience which most advertisement managers have gained over a 
number of years has been found to be invaluable to advertisers, especially 
when exploiting a new article. See ADVERTISING. 


Advertising Mana'jer of '" The Times." 

PUNCTUALITY : How to enforce it. Many employers of labour are 

C articular to ensure punctuality in their works where the workmen are paid 
y the hour and by the day, and in cases where they are paid by the piece 
the importance of this being evident from the beginning. The same 
employers of labour, though particular to see that their workmen come in at 
the hour they should start work and to penalise them if they fail to do so, 
are very often lax in their conduct of office affairs. Employers of large 
numbers of clerks, stenographers, and typists complain that it is almost 
impossible to secure punctuality on the part of their employees. Their 
difficulty is the necessity of differentiating between clerical workers in the 
office and people employed in various capacities in the factory. It is 
assumed that workers in the office are on a different basis from the people 
employed by time in the factory or workshop. In many cases advantage is 
taken of this assumption by the staff employed. 

As a matter of fact the employer of labour is faced with the same problem 
of making the most of the time he bargains for in his office as he is in 
the workshop, although he may sometimes fail to realise that this is so. 
Unpunctuality in an office staff can slow down the operations of a large firm 
almost as much as a lack of punctuality in a working staff. It is therefore 
essential to the proper conduct of the office that the hours agreed on should 
be observed as a mere matter of business economy. Again, an office which 
is unpunctual suggests a grave lack of discipline. If members of a staff are 
allowed to come and go when they please, this laxity may be a cause for 
slackness affecting the whole of the day's work when they do arrive at their 

Qf methods of supervising office staffs there are many to ensure 


punctuality, beginning with a general check by the head of an office depart- 
ment. This, the commonest method, is not satisfactory, because the member 
entrusted with this work may be often away, his train may be delayed, or he 
may be allowed more latitude than other members of the staff and develop 
unpunctuality himself. As far as possible all methods of ensuring punctu- 
ality should be automatic, and it is unwise to depend upon the super- 
vision of any member of the clerical staff, unless his reliability and fairness 
is so exceptional as to be unquestioned. Even then his personal supervision 
is apt to become irksome, and sensitive members of the staff impute his 
interference with their comings and goings to personal resentment. In all 
questions of time a certain amount of dispute must arise, and where the 
matter is adjusted by the personal supervision of one man, ill-feeling is 
apt to be engendered. 

A simple method of checking office time is the time-book at the entrance 
of the office itself. Many large firms find tin's quite successful. A book is 
placed in the central office through which room every member of the staff 
passes, and on arrival each is expected to sign. Most firms employing this 
method agree that nine o'clock shall be the hour for commencing business, 
and allow five minutes for errors in travelling, late trains, delayed trams, and 
other incidental irregularities which cause delay. The members of the staff 
who arrive to time sign as they enter, one under the other. At five minutes 
past nine a line is ruled across the page for that day immediately after the 
last arrival. Members entering after 9.5 are obliged to sign under the rule, 
and all who sign under the rule are classed as late. The result is that each 
day a return is made of the people who are there before 9-5, who are regarded 
as keeping satisfactory time, and people who arrive after that time, who are 
classed as unpunctual. 

In carrying out such a system most employers have a return made from 
this time-book each week, and in handling late arrivals they use their own 
personal discretion. The weekly return should show every late arrival during 
the six business days, and an employer who is in close touch with his office 
ought to be able to appreciate the significance of every item in the return. 
For instance, a wise employer would not admonish an employee who, though 
generally punctual, happened to lapse once or even twice. On the other 
hand, where a return shows the practice of arriving late has become common 
to the extent of being a habit, such a member of the staff is usually inter- 
viewed by the principal. The best method of procedure is to ask for an 
explanation, because a usually punctual servant might be late three or four 
days in a week for reasons which would possibly entitle him to sympathy. 
Such explanations given would be considered satisfactory, and a lapse from 
punctuality would be overlooked. 

The time-book ruled out on this plan shows the delinquents each morning, 
so as to bring before the notice of the employer those members of his staff 
who are persistently late, the actual offenders with whom it is necessary to 
deal. The sensible employer is inclined to the opinion that the man who is 
always stretching the time he should begin work to the latest possible 
moment, has a doubtful interest in the business of the office generally. Very 
frequently this question of punctuality is a guide to the value of the service 


he gives his employer. The man who is persistently late two or three times 
a week should be asked for an explanation at the end of the first week. If 
the explanation is not reasonable, he should be cautioned ; if during the next 
week the unpunctuality goes on, a further explanation should be demanded, 
and if at all unsatisfactory some penalty should be enforced, a fine being 
usually deemed sufficient to meet the case. If, in spite of warning or 
fining, the habit of being late is pursued for the next week, drastic 
measures would have to be taken. The employer would then have the 
choice of two measures, either a temporary suspension or dismissal, an 
extreme measure being necessary as a significant example to influence the 
rest of the staff. 

A fertile cause of unpunctuality in offices is the question of overtime. 
In a factory or mill a worker generally draws a rate of pay based on the 
time worked. In an office it is rare to make allowance for overtime services. 
Frequently a man who works an hour or two after the usual closing time in 
the interest of some special emergency turns up late the next morning, under 
the impression that he is entitled to this indulgence for his services over- 
night. This explanation is very frequently given in large offices where many 
of the clerks cannot possibly leave at the usual hour, and any reprimand for 
unpunctuality in the morning is usually resented by workers who have stayed 
after the accustomed hour. The attitude of the employer in this case would 
be to insist that punctuality must be observed, the suggestion being that 
the minutes or portions of an hour lost in the morning on this excuse are 
unwarranted, rind that if the time had been worked, the length of overtime 
necessary the night after would have been so much less. It is obvious that 
a man who comes in late one morning and stays half-an-hour later the 
next night is simply making up the shortage of time caused through 
his unpunctuality the day before. If he had given proper attention to his 
work during the day, starting punctually, the need for overtime would not 
have arisen. 

In questions of office discipline this matter of overtime sometimes 
presents a difficulty. It happens that overtime is not due to the lack of 
punctuality on the part of employees, but to the interior circumstances of the 
office organisation. Work which has to be left to the last minute is thrown 
upon the punctual clerk, who has to stay after the usual closing time to see 
that the work is carried out. If this habit of office routine is continued, it is 
almost impossible for the employer to secure punctuality without adjusting 
the personal grievance of the unpunctual one, who claims a special allowance 
for over-night service. The readjustment of this grievance may proceed 
along one or two lines. If three members of a large staff have to stay late 
regularly, there is a defect in the organisation of that department. Rather 
than allow it to be made an excuse for late arrivals the next morning, the 
employer would do well to organise his office so that this kind of justification 
could be eliminated. The best method would be to examine the work of the 
whole staff and see why an undue burden had been placed on one or two 
men, more fairly apportioning the tasks all round, so that the late hours 
might be avoided. Or if one or two members of the staff are obliged by the 
peculiarities of the office to take a later duty for the purpose of meeting 


special emergencies, it would be as well to establish hours for that particular 
class of work. Thus clerks who are employed on work that does not require 
overtime might keep the hours from nine till six o'clock, while clerks who 
have special duties to perform, keeping them an hour later, might be entitled 
to start at ten o'clock the next morning. It is better to make this concession 
a matter of right under peculiar circumstances, than to leave the clerk to 
adjust his time according to his own ideas of fitness, and technically to 
commit a breach of office discipline which is jealously noted by the rest of 
the staff. When temporary overtime is unavoidable, the wisest course is 
either to make special hours for it or a special allowance in pay. To allow 
it to be used as a reason for breaking office regulations by one or two 
members out of a staff of thirty or forty, has an unsatisfactory influence 
throughout all departments of the business. An alternative suggestion 
would be to consider, if one or two members are needed to work overtime 
regularly, whether the duties could not be so arranged that every member of 
the staff shared the work in turn instead of leaving the late hours on the 
shoulders of one or two men. 

Almost better than the rude book of signatures is the automatic time- 
register machine, which is described in this Encyclopaedia. See TIME 
CHECKING. This is an automatic device governed by its own clock, which 
records the actual time of every member of the staff as he enters or leaves 
the office. About this there can be no dispute. The machine not only 
shows who are actually late, but the amount of time lost by the employee. 
Again, it may be used for the luncheon hour, entering the man out and in, 
so that one can check cases where the employee departs five or ten minutes 
after his accustomed hour. Similarly the machine can be used to indicate 
the departure at night, thus giving a complete record of overtime; so that 
when it is used as an excuse for impunctuality the matter can be satisfactorily 
adjusted with the actual figures before the principal. 

The difficulty of time registers of this type in an office is that clerks and 
workers of a similar character regard it as a method which they ought to 
resent. They consider they are not socially of the same status as the 
working people employed in the factory, and resent being treated in the same 
way. Difficulties have arisen in offices through the introduction of this 
machine for such a reason. This influence may be corrected by tact on the 
part of the employer. If one of these time-recording devices is used, the 
principal himself and all heads of departments should have numbers allotted 
to them and be cheerfully punctilious in indicating their arrival on the 
machine. The example set is generally sufficient to counteract the suggestion 
that the workers in the office are being put on the same footing as the 
people in the factory. As time goes on, and the absolute fairness of this 
machine is established, the resentment quickly dies away, and if sufficient 
care is exercised in dealing with backsliders the unpunctual habits of an 
office will be found to be on the improve. A great point in office discipline 
is to see that every one is amenable to the rule, and to make as few excep- 
tions as possible to members who are privileged to start later than the 
ordinary business hours. The ideal condition is to have no such exceptions. 
Jf the head of a department is permitted to come in half-an-hour later, his 


staff will almost certainly become correspondingly lax. Even when they 
arrive to time they are very apt to spend the half-hour between 9 o'clock 
and 9.30, the time when the head of that department arrives, in doing 
anything but the actual work for which they are employed. It is almost 
impossible to enforce punctuality unless prominent members of the staiF 
.cheerfully subscribe to the office routine. 

In retail shops where a large number of hands are employed, the same 
problem of mipurictuality is apt to assert itself. The best solution in this 
case is certainly the time-registering machine. In a shop with many depart- 
ments the practice of signing on or personally reporting oneself is awkward 
and loses a great deal of time. In addition, people who are actually in time 
have sometimes to wait just sufficiently long before signing on to put them- 
selves late. This difficulty is avoided by the time register, by which any 
number of people may record their arrival with only the loss of a fraction of 
a second. In addition, in a large shop with two or three entrances, all some 
distance away from the various points where the members of the staff wo r k, 
the automatic register simplifies the task of checking time, as one may be 
placed i^t each entrance. II. F. LE lUs. 

Governing Director^ Cattvn Publishing CQ* 




RAILWAY CLERKSHIPS. There is a tale told amongst raihvaymen 
of a certain general manager who commenced his career as a van-boy. It is 
said of him that after a few months" service in this humble position he secured 
a junior clerkship, and continued gradually to evolve till he eventually became 
the "controller of destinies'" as a general manager is termed and tins 
story, although it may have, and probably has, gained a little in circulation, 
as stories will, nevertheless tells what are the possibilities of the service. For 
certain it is that the railway calling oilers many rewards though, of cour&e, 
every employee cannot be a general manager and, as in law and literature, 
success attends the most efficient. 

A Word of Warning. The youth who intends to adopt a railway 
career should be very careful in his selection of a company, else, in spite of 
his persistent efforts, lie may never realise his hopes. The prime object of 
this Encyclopedia is to be thoroughly reliable and trustworthy and complete 
as a guide in the choice of a profession, hence the of these 
remarks. Many a promising and intelligent lad has had his life blasted by 
entering a fifth-rate company. It is easy enough to get into the service of 
some railway companies, because practically the only qualifications necessary 
are that the applicant shall be able to read and write, and know how to 
make a simple calculation, but those companies should be shunned as 


offering no inducement to the ambitious. To get into the service of the 
leading companies, however, is not so easy a matter, as may be gathered 
from the fact that the list of applicants for posts as junior clerks is, as a rule, 
a pretty long one. From this the reader will see that it is prudent to make 
early application, and should there be no vacancy at the time of writing, 
to ask that his name and qualifications may be recorded for future considera- 
tion. By the way, such applications should always be addressed to the 
general manager of the company. 

The age limit with the best companies take the London and North- 
Western Kail way Co. as an example is fourteen to fifteen, and applicants 
for junior clerkships, who must be of respectable parentage, are required to 
pass an examination consisting of composition, writing from dictation, and 
arithmetic comprising interest, proportion, addition, practice and decimals. 
Those are the subjects which must be taken and passed in order to secure an 
appointment with the London and North- Western llailway Co., one of the 
leading lines, but he is a wise lad who also acquires a knowledge of both 
shorthand and typewriting. It is not essential that he should know or be 
proficient in these latter subjects, but it will go a long way with him if he is 
able to say that he has a knowledge of them, for railway managers, in common 
with all other business men, find them extremely useful in the successful and 
speedy conduct of their affairs. 

Junior clerks commence with a salary of f *20 per annum, and receive an 
annual increase of JL'10 until 55 is reached. Thenceforward increases are 
given every eighteen months or two years, and in accordance with merit. 
The maximum depends, of course, upon the position held as to which later. 
In addition to this, special travelling facilities are given, namely, two free 
passes per year, and privilege tickets as often as required, at the rate of 
quarter fare. These privilege tickets are interchangeable with the majority 
of the other companies in the United Kingdom, and the free passes also can 
be secured over any other company's line. 

The hours vary. In London, in the general manager's office, they are, as 
a rule, from 9 o'clock till 5 P.M., with an hour for lunch at midday, and 
9 till 1 on Saturdays; in the London goods offices they average about the 
same, but here there is also a night staff who go on duty at 6 o'clock P.M., 
and work till late in the morning at invoicing and seeing to the dispatch of 
goods; but in the country the hours arc longer, ranging from 9 till 7 and 
even 8 o'clock P.M., with an hour and a half at midday and a half hour 
for tea, 

As to the qualities which make for success in the railway calling, these 
are, primarily, willingness, obedience, and loyalty. It must be understood, 
of course, that these remarks are intended for the youth on the threshold of 
his career, to whom it is always best to speak without equivocation. The lad 
who is perfectly loyal, who regards the company's business as his business, 
and not a matter to be talked about with an unwise flippancy outside the 
office, and who is willing to obey an order, has not long to wait before he is 
placed in a position to give an order ; and from thence onwards practically 
everything depends upon himself. Early in his career if not before he 
actually enters upon it he should learn how the railways as we know them 


first came into being, and what has been their history since their birth. For 
just as a medical student must read up biology and physiology in order to 
become a doctor or surgeon, so must he know something of the evolution of 
the railroads to appreciate the exact nature of the hundred and one problems 
which are bound to arise during the course of his life. After he has learned, 
for example, that our magnificent iron railways had their origin in wood 
tramways, which were laid more than two hundred years ago in the mining 
districts of England, for the conveyance of coal to the seaports, and further, 
that the first iron railways were constructed simply as improved roads over 
which the public could, upon payment of tolls, take their own engines and 
carriages and trucks of merchandise^ he will be able to understand as he 
should understand -why so many of the waggons which pass over his 
company's line are owned by private firms, and why all the rates and 
conditions are not uniform. It is only by intelligent study in this way of 
the evolution and history of the lines and the laws relating to them, that 
the ambitious youth can hope to befit himself for the higher posts. In 
this connection M'Dermott's handbook entitled "Railways," published by 
Methuen & Co., price 2s. 6d., will be found extremely useful. Some further 
hints as to how and where the most useful information for the guidance of 
the student is to be obtained, is given in the article entitled " Stationmastcr 
and Goods Agent," to which the reader's attention is now directed. 


Author of "Railway Matters and Jfotv to Deal with Them." 
and " The Railway Passenger 3 Handbook" &c. 

RAILWAY CONSIGNMENTS. To the trader who is desirous of 
establishing and keeping a reputation for the expeditious handling of tlue 
orders intrusted to him, a correct knowledge of the art of consigning by 
railway is necessary. And to the merchant who has frequent dealings with 
railway companies such information, combined with a knowledge of what 
to do and how to do it when receiving goods from the hands of a railway 
company at the journey's end, is absolutely essential. But, owing to the 
numerous laws and restrictions which railway companies impose upon the 
public, an intimate acquaintance with the above-mentioned subjects is, as a 
rule, only gained through a long and wearying experience an experience 
usually attended with many vexations. 

; ^ To those, then, who desire not to go the way of the majority, but seek 
a short cut to the same end, these instructions w r ill be useful. 

On the Art of Consigning. It is the practice of a railway company to 
obtain a signed declaration from the sender of each consignment handed 
to it for transmission. This declaration is known as the "consignment note,"" 
and after setting forth the conditions under which the goods will be carried, 
contains blank spaces for answers to the following questions : To what station 
to be sent ; consignee's name ; consignee's address ; number of articles ; 
description of merchandise ; weight ; who pays carriage. 

There is no law making it compulsory for the sender to fill in this form, 
and the company cannot therefore unless the goods be of an explosive 
nature compel him to do so ; but when it is explained that different classes 
of goods are chargeable at different rates, it will be seen that it is much 


to the sender's interest to fill in the forwarding note, both fully and accu- 
rately. For instance, there are three rates for the carriage of ink, namely : 

Ink, except printers', in cases, crates, or casks . . 2nd class 

printers' 3rd 

E.O.II.P. (or undescribed) 4th - ,, 

So that a case simply described as "ink" would be charged at the 4th class 
rate. Thus, suppose that a trader handed to the L. & N.-W. Railway Co. 
at Broad Street Station, London, for transhipment to Leeds, a case of ink, 
and gave no indication of its kind whether writing ink, printers' ink, or ink 
for any other purpose the invoice clerk, acting upon the instructions of the 
company which are to the effect that all undeclared parcels are to be 
charged at the highest rate applicable would charge the carriage at the 
highest rate, which, between the two stations mentioned, would be 56s. per 
ton. And assuming that the case weighed 1 cwt. 2 qrs., the cost according 
to the " smalls " scale would be 5s. But if the case contained writing ink, 
and were declared as such, the carriage would be calculated at the rate 
applicable to that particular class of goods, namely, #9s. 4<1., and the cost of 
carriage would bo only 3s. 7d., or Is. 5d. less. From this it is clear that 
strict attention should be given to this detail, for, as shown above, a con- 
siderable saving can sometimes be effected thereby. This point will be more 
clearly realised when it is stated that parcels of which no description what- 
ever is given are charged at the very highest, i.e. the 5th class rate, whereas 
in all probability a much lower rate may apply to them. 

It may be observed in passing that false declaration is an indictable 
offence that is, of course, when it is proved that the goods have been falsely 
described wilfully, and with the intention of fraud and is punishable by a 
heavy fine. Numerous cases are on record where unscrupulous persons have 
endeavoured, by these deceitful means, to obtain the advantage of a lower 
rate than that to which they were entitled. For instance, a certain person 
named Cobb endeavoured to cheat the G. E. Railway Co. out of one shilling, 
by falsely describing a parcel of goods as "empties," but was detected and 
fined 7, Is. 6d., with an alternative of six weeks'* imprisonment (G. K. 
liailway Co. v. Cobb). In a similar case (G. E. Railway Co. v. Banham), 
the defendant had endeavoured to obtain a reduction of Is. 4d. on a parcel 
of merchandise by attempting to pass it as "empties," and for this he was 
fined 40s. and costs, *5, 15s. 6d. These practices are only mentioned to be 

There is another reason why the sender should be careful to give a full 
and accurate description of the contents of a parcel. It is this. If a parcel 
of goods be lost or damaged in transit, and it happens to have been falsely 
declared, the company is sure to seize upon that fact as an excuse for refusing 
to recompense the sender. In such a case it is futile for the claimant to 
urge, in support of his claim, that the wrong description was given in 
ignorance and with no improper intent, or that he has been charged at the 
highest rate for carriage, for the company is sure to prove unyielding. 
} It is not one degree less important for the sender to declare, whenever 
possible, the actual gross weight of the package or packages which he wishes 
the company to forward, for, as will be seen from what follows, a few pounds 


in weight often makes a considerable difference in' the charges. For 
instance : 

cvvts. qrs. Ibs. $ d. 

2 14 100s. (small scale) = 43 

2 15 100s. - 4 10 

Increase . , .07 



cwts. qrs. Ibs. s. d. 

1 2 @ 150s. (small scale) 12 3 
1 2 1 150s. = 13 3 

Increase . 10 

Thus it will be seen that although the actual difference is only 1 ib., 
14 Ibs. is charged for, as all fractions are reckoned as 14 Ibs. Of course, 
a railway company weighs each consignment, the quantity of which is not 
declared by the sender, but owing to the fact that the bulk of the traffic 
handed to a railway company for transmission is not delivered to it until iate 
in the day (if traders would only realise the importance of delivering early, 
this would not be the rule), the station porters are not able to give as strict 
attention to this matter as might be desired. Hence it is essential that the 
weight should, if possible, be declared by the sender, for, as shown by the 
two illustrations given above, this may prove profitable. In one instance 
the difference of 1 Ib. increased the charges by sevenpence, and in the other 
instance to the extent of one shilling ! 

In passing, too, it should be noted that fraudulent declaration of weight 
is as indictable an offence as a wilful wrong description of goods. In three 
cases where fraud of this kind was proved, fines amounting to 74t 9 5s. 6d. 
were imposed, with nine months' 1 imprisonment as an alternative (G. JK. 
Railway Co. v. Aarons). 

In this connection, too, a word of advice as to live stock may be given. 

As is well known, the number of cattle which may be loaded into a 
railway truck has been fixed by Board of Trade regulations. For example, 
the following are the maximum loads of pigs : 

Part truck 12 pigs 

Small 25 

Medium truck ...... 30 

Large 35 

But it is when the dealer has a larger number than he can conveniently get 
into one truck that he should exercise care. 

Thus, suppose a farmer in Cullumpton had a consignment of, say, 47 
pigs to send to Reading, he would find, of course, that he had 12 more than 
a full truck load, and for these he would doubtless order a part truck. The 
railway company would then calculate the charges at the following scale : 

s. (. 

Cullumpton to Reading, part truck . . . . 250 
., small . . . . 307 

medium truck . . . 373 

^ largo t t , 3 10 3 


Which would work out as follows : 

*. A 

Large truck, 35 pigs 3 19 3 
Fart 12 -=256 

But a moments reflection will show that had the farmer ordered two small 
trucks at 3, Os. 7d. each, he would have effected a saving of 3s. 7d. on the 
transaction, and, in addition, would have had a larger space for the con- 
venience of his pigs, as there is more room in two small trucks than in one 
large and one part truck. 

The same rule operates in the majority of cases, as the following illus- 
trations will show : 

*. d. 

Sidmouth to Heading, part truck . . . . 2 10 
small .... 3 7 3 

medium truck . . . . 3115 

large . . . . 4 7 11 

s. d. 

Largo truck . . . 4 7 11 
Part ... 2 10 

6 17 11 
Two small trucks . . 6146 

Diflbronco . . 035 

s. d. 

3 fen inn tor to Reading, part truck . . . . 210 
small . . . , 2 14 4 

medium truck . . . . 306 

j, largo . . . 3 11 

3. d. 

Large truck . . . 3110 
Part 2 1 

5 12 
Two small trucks . . 588 

Difference . . 034 

1 Hates. Save one or two classes of merchandise, to which only 
special rates and conditions are applicable as, for instance, explosive goods, 
or goods of an unusual bulk or length there are two rates for the carriage 
of every class of goods by rail one known as the c< company's risk," the 
other as the "owner's risk" rate. 

The conditions of carriage applicable to goods carried at each of these 
respective rates naturally vary considerably. For example, with goods for- 
warded at the company's risk, the company undertakes the ordinary liability 
of a carrier, whereas, with goods consigned at the owner's risk, the sender 
accepts the responsibility, 


The latter is the one commonly used by the trading community, for by 
having his goods carried at this rate the merchant effects a considerable 
saving in the cost of carriage approximately 39 per cent, on parcels sent by 
passenger train, and 25 per cent, on consignments forwarded by goods train. 
This is a great consideration to the trader who does a big business with 
railway companies, but before a company will consent to carry his goods at 
the reduced rate, the trader has to give an undertaking in writing that, as a 
set off against this concession, he agrees to relieve the company of all liability 
for loss, damage, delay, misdelivery, or detention that may occur during 
transit, except upon proof that such loss, damage, delay, misdelivery, or 
detention arose as a result of wilful misconduct on the part of the company's 

It will be seen that this contract has a very far-reaching effect, for it is 
only in rare exceptionally rare cases that the sender is able to fulfil the 
conditions required of him under this agreement when he claims for loss or 

Having decided which of the two conditions he will accept ?*.. the 
owner's or company's risk the sender has next to consider whether his 
goods are to be forwarded to a "local" or "through" station. A "local" 
station is a department owned by the same company to which the goods are 
handed in the first place, and a " through " or "foreign" station, as it is 
sometimes called, is one situated on the line of another railway company. 
If the parcel is addressed to a local station, there is no need to give instruc- 
tions as to the rate, but if it be consigned to a through station, the sender 
should be careful to consign it at a through rate, especially if consignments 
are frequently to pass between the same points. 

Possibly there may be no through rates in existence, in which case the 
receiving company would, were no other instructions given, enter the con- 
signment forward to one of its own junction stations, there to be transferred 
to a forwarding company with the charges for the first journey entered 
forward as a "Paid on," but the charges incurred by double booking in this 
manner would amount to a considerable and excessive sum. 
\ A railway company cannot refuse to grant a trader through rates for the 
carriage of his traffic, as it is decreed by the u Regulations of Railways Act, 
1873," that railway companies are bound to "grant through rates, and to 
afford all reasonable facilities for the conveyance of traffic without delay or 
partiality," also that, "every railway company shall keep at each of their 
stations and wharves, a book or books showing every rate, for the time being, 
charged for the carriage of traffic, other than passengers and their luggage, 
from that station or wharf to every other station, wharf, siding, or place to 
which they book. Every such book shall, during all reasonable hours, be 
open to inspection of any person without the payment of any fee." 

Sometimes it happens that a merchant is desirous of having a through 
rate established in advance, so that he can make a quotation for the supply 
of a particular class of merchandise. In such a case the merchant should 
apply to the local agent of the company with whom he intends to do busi- 
ness, as he, anticipating an increase of trade, will readily use his influence in 
obtaining as cheap a rate as possible. The application should contain as 
many relevant facts as it is possible to give, as, for example, what quantities 


are likely to pass, and how often, also if the rate is to include collection or 
delivery, or both, and whether the goods will be sent at the owner's or com- 
pany's risk, for, of course, each of these governing factors assist the company 
in calculating the rate. 

Here it will be as well to refer to and refute the old argument in favour 
of equal mileage rates. 

The notion exists with many that a scale of equal mileage rates ought to 
be published by the companies, so that the trader could calculate for himself 
in advance if necessary the cost of carriage of a consignment to any par- 
ticular place. It is argued that such a scale of rates would greatly facilitate 
matters, as it would then only be necessary to obtain the correct mileage in 
order to arrive at the exact charge for conveyance. This view was at one 
time held by the Nottingham and Midland District Grain Trade Association, 
Ltd., for in October 1904 this society petitioned the President of the Board 
of Trade, and urged "the necessity and desirability of a code of legal maxi- 
mum practical railway rates being organised, the same to be binding upon 
all railway companies, as if they were one railway, so that the cost of carriage 
of corn or any other kind of goods can be as easily ascertained as the fare for 
personal conveyance ; " also that, " every article should be classified, and 
should be subject to a fixed maximum charge per ton per mile for haulage 
between any pair of stations.*" 

This proposal is excellent but excellent only in theory. In practice it 
is useless and impracticable. Why ? Because the cost of building and 
subsequent maintenance of some portions of a railway is so much more than 
the co?t of building and upkeep of other portions. For instance, a costly 
bridge may have to be built to span ai river or valley, a long tunnel bored 
through a hill or cliiF, or a deep cutting made, each of which facts would 
have to be taken into consideration by the company when fixing its rates. 
Again, one portion of the line may be perfectly level whilst another part 
may be hilly, and of course the company^ working expenses at the latter 
part where the gradient and incline exists would be much in excess of those 
at the former portion where no such disadvantage has to be contended with, 
and the rates would be iixed accordingly. The advocates of equal mileage 
rates overlook another important point, namely, that the merchant living 
nearest the market would have a considerable advantage over his competitor 
residing some distance away. It is obvious that a mileage rate which would 
be equitable with a short journey would run into unequal and prohibitive 
proportions in the case of a long haul, and the trader living nearest the 
market would have a monopoly. In addition to the foregoing facts it 
should be remembered that some towns are served by more than one railway. 
Take Heading; three companies serve this town, namely, the G.-W. Railway 
Co., L. & S.-W. Railway Co., and the S.-E. & C. Railway Co., the first- 
named company having by far the shortest route. So that if the mileage 
rate system were adopted the company having the shortest haul would get the 
bulk of the traffic, and this would operate to the disadvantage of the traders. 
It* is manifest that the traffic could not be dealt with so expeditiously as it 
is at present if only one company had the handling of it under the existing 
arrangement each company has a portion of the goods to carry. But the 
best reply to the argument for equal mileage rates is contained in the report 


of the Select Committee on Railways in 1872. The passage in question runs 
as follows : 

" In short, to impose equal mileage on the companies would be to deprive 
the public of the benefit of much of the competition which now exists, or 
has existed, to raise the charges on the public in many cases where the 
companies now find it to their interest to lower them, and to perpetuate 
monopolies in carriage, trade, and manufacture in favour of those rates and 
places which are nearest or least expensive, where the varying charges of the 
companies now create competition ; and it will be found that the supporters 
of equal mileage, when pressed, often really mean, not that the rates they 
pay themselves are too high, but that the rates that others pay are too low, 

" Pressed by these difficulties, the proposers of equal mileage have 
admitted that there must be numerous exceptions, c.g. where there is sea 
competition (i.e. at about three-fifths of the railway stations of the United 
Kingdom), where low rates for long distances will bring a profit, or where 
the article carried at low rates is a necessary, such as coal. It is scarcely 
necessary to observe that such exceptions as these, whilst inadequate to me t 
all the various cases, destroy the value of * equal mileage ' as a principle, or 
the possibility of applying it as a general rule." 

This finally disposes of the matter. 

Now assuming that the merchant has received a quotation and is desirous 
of testing the rate before accepting it, he should first of all refer to the 
company's rate books which, as previously stated, are always open to 
inspection and compare it with other rates already in operation. Very 
often it can be shown by such comparisons and they are always easily made 
that the rate quoted is out of proportion with other rates to places situ- 
ated about an equal distance apart and in the same neighbourhood. If such 
an inequality can be proved the company will usually reconsider the matter. 

Occasions arise where a merchant finds that the present rate is so high 
that it prohibits him from doing business in that particular district* In 
such a case a reduction should be applied for. If it can be shown to the 
company's satisfaction that good business is likely to follow as a result of 
the reduction the request will not be refused. A railway company merely 
wishes to be convinced that beneficial results are likely to accrue and it will 
soon grant the concession. 

Routes. Every consignment of local traffic is carried by a railway com- 
pany via its shortest route, whether so consigned or not. For obvious reasons 
it is to the company's advantage so to carry the goods. But with foreign 
consignments the company has a different modus operandi. Thus, if a parcel 
be handed to, say, the S.-E. & C. Railway Co. at Hastings consigned to 
Birmingham and no instructions as to the route be given, the company would 
carry the merchandise vid Heading, and hand it to the G.-W. Railway Co. at 
that junction. The reason for this is that the S.-E. & C. Railway would 
receive a much greater percentage of the charges than if it carried the goods 
at the shortest route which in this case would be London and then hand 
them in to the forwarding company. And so with all through parcels. 
Kadi company follows the same rule. This practice, however, is not to the 
advantage of the trader, for of course it bikes more time to carry a parcel 
the longest way round hence the frequent delays hi transit. 


The sender should therefore be careful to give the company instructions 
as to this matter. The addition of the words, " To be conveyed by the 
shortest route " on the consignment note is sufficient for all practical pur- 
poses. If this be done the traffic will be regulated accordingly, unless the 
company knows beforehand that by disregarding such instructions no delay 
or inconvenience will arise. 

In an action where it was proved that by carrying a consignment of coal 
by a different route from that by which it was ordered the owner had not 
been subjected to inconvenience in any way, it was held that the company 
had not violated section 2 of the Itailway and Canal Traffic Act, 1854, as 
was alleged (Donald v. N.-E. Railway Co.). 

Duration of Liability Notwithstanding any provisions to the contrary, 
the contracting company that is, the company to whom the consignment is 
handed in the first place is liable for any loss or damage that may occur 
during transit. Numerous attempts have been made from time to time to 
limit the contracting company's liability to the first portion of the journey 
only, but the attempts have been futile. In the case of Coxan v. G.-W. 
Railway Co. the company endeavoured to restrict its liability, and gave the 
sender notice that whilst it would receive the charges payable to the other 
company, it would not be responsible for anything that might occur beyond 
its own line ; but the restriction was not permitted. Again, in the case of 
Doolan v. M. Railway Co,, where, after the consignment had left the railway 
company it passed into the hands of a shipping company and was injured, 
the contracting railway company set up the plea that it was not liable, as it 
had no power to carry by sea ; but the excuse was unavailing. 

From these cases it is clear that the contracting company is responsible 
for the safe custody of the goods, and its liability extends throughout the 
whole journey. 

However, the legal position of the carrier is very fully explained in this 
work, and upon any question of liability the reader is referred thereto. A 
very instructive article entitled " Carriers " will be found on page 262, vol. i. 

Carners* Receipt. For the purpose of protection and the avoidance of 
any dispute it is desirable that the sender should obtain a separate signature 
for each parcel which he hands to a railway company. The necessity for 
this arises from the fact that occasionally a consignment of goods gets sent 
away from a station unentered that is, without an invoice and conse- 
quently mislaid or lost in transit. When this happens and a claim for the 
lost parcel is submitted, the company usually desires to see its representa- 
tive's signature, if no trace of the missing package can be found, and if this 
signature cannot be produced the claimant stands a good chance of having 
his claim rejected, 

A book ruled after the form on the following page will be found con- 
venient for the purpose of obtaining a signature from the station porter. 

The majority of traders treat this book as a full record of all their 
forwarded parcels. They omit to keep a copy of their consignment notes, or 
rather, treat the entry in this book as such. But frequently it happens that 
in the haste to catch a certain train the particulars are transferred incorrectly. 

To save the possibility of such an occurrence the sender should procure a 
packet of consignment notes they are always obtainable in bundles of 500, 




free on application to any railway agent and fasten them together securely 
at the extreme end in book form, and then write them in duplicate style, using 
for the purpose a pencil and sheet of carbon paper. This is a practical and 
infallible method, as it avoids any dispute as to whether a particular consign- 
ment was actually consigned " Paid " or " To pay," as the sender has his 
duplicate, to which he can refer if any doubt arises. Furthermore, this 
home-made consignment notebook provides an excellent means of checking 
an outwards traffic carriage account, as any detail can be seen at a glance 
upon reference to the counterfoil* 





II Number and 
Sution to U l5 OSCI .jp t i on O f 
which consigncd.j Packages. - 


Received in 
Good Condition by 






On the Art of Receiving. Just as it is necessary for the trader to use the 
utmost care when despatching goods by rail, so in a like manner should he bo 
equally cautious when receiving parcels consigned to him. To the inexperi- 
enced this advice may seem superfluous. It may be argued that as a railway 
company undertakes the ordinary liability of a carrier no difficulty is likely 
to arise in the case of a complaint, especially with parcels carried at the 
company's risk. But the term " company's risk " is somewhat misleading, 
for unless the trader protects himself in the aforementioned mariner with his 
exported parcels, and by the means hereinafter described with his imported 
consignments, he will experience considerable difficulty in getting a railway 
company to grant him compensation. 

From this it must not be concluded that it is the common practice of a 
railway company to refuse systematically each and every claim, no matter 
what the conditions of carriage may be, for such is not the rule. But ths 


fact is, so m*ny bogus claims arc foisted upon the companies that they make 
it a rule to reject all claims that are not substantiated with proof of their 
liability* For instance, suppose a consignment of goods be damaged during 
transit and the fact is not noticed at the time of delivery, what then ? This 
is what happens. If a claim is submitted as in the ordinary course of 
business it would be the company would naturally find upon investigation 
that the goods passed out of its hands without remark, and it would then 
refuse to entertain the claim in terms somewhat as follow : " We have made 
exhaustive inquiries into the matter, but can find no evidence in support of the 
assumption that the damage complained of occurred with us. The package 
was in apparent good condition when delivered to you, and nothing was said 
then as to damage, having regard to which fact we must respectfully decline 
your claim." The claimant may urge his demands and refer to the conditions 
of carriage, but the company will be equally persistent in its refusal. 

Such rejections as this usually cause considerable annoyance, but the 
unpleasantness could have been avoided had the following rule been observed. 

When a consignment of goods is tendered to the consignee, he should 
note carefully the condition of each package, and if any damage is discovered 
he should direct the carman's attention to it immediately. Then, when he 
is signing for the receipt of the parcel, he should qualify his signature by 
adding a remark as to the condition of the package at the time of delivery. 
If this be done the company cannot dispute its liability by following that 
line of reasoning shown in the above specimen letter. And for those con- 
signments which to all outward appearances are intact, the consignee should 
not give a clear signature, but should add the remark, " Contents unexa- 
mincd," so that in the event of damage being discovered subsequently the 
company cannot decline to recompense him on the ground that an unquali- 
fied signature was given. A qualifying remark affords protection to the 
consignee, and he is thereby enabled to support his claim. 

Complaints. Finally, as to complaints. If it is one of an ordinary nature 
it should be sent to the local agent of the company interested, and as soon 
after the occurrence to which reference is made. It' it be a claim for loss or 
damage, or a complaint in reference to such a matter, it should, if possible, 
be submitted within forty-eight hours from the time the damage or loss is 
discovered, and certainly within three days, otherwise the complainant may 
be told that, "as the claim was not made within the specified time, no liability 
can be admitted." But complaints of an unusual character should be directed 
to the general manager of the company concerned. 

If, for instance., a charge is brought against the company of granting 
preferential rates, exception to the practice should be taken under section 2 
of the Railway and Canal Traffic Act, 1854, which forbids such practices, 
and decrees that : 

u Every railway company . . . shall, according to their respective powers, 
afford all reasonable facilities for the receiving and forwarding and delivery 
o" traffic upon and from their several railways, . . . and no such company 
shall make or give any undue or unreasonable preference or advantage to, or 
in favour of, any particular person or company, or any particular description 
of traffic, in any respect whatsoever; nor shall any such company subject any 
particular person or company, or any particular description of traffic, to any 


undue or unreasonable prejudice or disadvantage in any respect whatsoever; 
. . . and every railway company . . . shall afford all due and reasonable 
facilities for receiving and forwarding the traffic . , . without any nmeason- 
able delay and without any such preference or advantage, or prejudice or 
disadvantage aforesaid/'' 

Should the trader be unable to obtain satisfaction from the company, his 
next step is to forward a formal complaint to the Secretary of the Board of 
Trade, Railway Department, of Whitehall Gardens, London, S.W., as 
section 31 of the Kail way and Canal Traffic Act, 1888, provides that any 
trader who is of the opinion that a railway company is charging him an 
unfair or an unreasonable rate, or treating him in an oppressive or unreason- 
able manner, may complain to the Board of Trade, who, if they think fit, 
may call upon the company for an explanation, and endeavour to settle the 
difference on amicable terms. 

And in the event of a settlement not being effected in this manner 
railway companies do not readily admit a wrong or yield except under pres- 
sure the trader must now proceed to lay his ca>e before the Railway and 
Canal Commission at the Royal Courts of Justice, London. This can be 
done cither in person or by proxy after, of course, complaint has been made 
in writing as section 50 of the Railway and Canal Traffic Act, 1888, pro- 
vides that: "In any proceedings under this Act any party may appear 
before the Commissioners cither by himself in person, or by counsel or 
solicitor," as to which personal appeals Mr. Macnamara, the Secretary of the 
Railway and Canal Commission, has recorded it as his opinion that; " With 
the assistance of the Court, which the applicant in person always has, it 
surely is possible for a small trader to appear, and appear with success." 
And with regard to the cost of such an action, Mr. Macnamara has expressed 
the following view : 

" In my opinion, the cost to the parties of coming before the Railway 
Commission is not excessive. The Court fees are the same or nearly the 
same as in the High Court they are certainly no higher; and in an im- 
portant arbitration case I claim that it is the cheapest tribunal in the land, 
because on payment of the Court fees, the parties not only get the services 
of a judge of the High Court, but the services of Sir Frederick Peel, with 
his great knowledge and experience, and also the services of a third Commis- 
sioner/ In a private arbitration, an outside arbitration, the parties cannot 
secure the services of a judge of the High Court at all, and they would have 
to pay something like a fee of fifty guineas a day to any arbitrator of posi- 
tion, because he is not receiving a salary from the Government. The fee for 
receiving and filing every application is \. That fee is also payable by the 
defendant on filing the answer. The Court fee for hearing in an ordinary 
case, that is, a case which would be brought by an agriculturist or trader 
relating to undue preference or to want of facilities, is C 2 ; and the cost of 
the Order under seal issued by the Court is \. Then, in intcrlocutionary 
proceedings, there is 5s. on every summons, and half-a-crown for every 
order. The calling of witnesses makes no difference in the Court fees. The 
chief expense in the Court of the Railway and Canal Commission, as in every 
other Court, is the employment of counsel ; and it is undoubtedly the fact 
that the fees of counsel, as of other professional men, have very much increased 


of recent years. Many of the cases which are brought before the Court are 
extremely important, and great interests are involved in them. Such cases 
cannot be decided except at considerable expense, as they have to be gone 
into very carefully by the parties on both sides. Cases of a complicated and 
important character naturally require the services of eminent counsel to deal 
with them, and the Court is glad to have their assistance." 

Should the trader elect to conduct his case in person, he should procure 
a copy of the u Hail way and Canal Commission Rules, 1889,"" obtainable 
through any bookseller, price Is. This is a guide to the correct procedure 
before the Court of Commissioners, and is indispensable to the appellant. 

There is another course open to the complainant, should he desire not to 
conduct his own case, for under section 7 of the Railway and Canal Traffic 
Act, 1888, Local Authorities, and Associations of Traders, and Chambers of 
Commerce and Agriculture, are empowered to make complaints to the 
Commissioners without having to prove that they themselves arc aggrieved 
by the matter complained of. Were the powers conferred by this section 
more generally known to the trading community, less would be heard of the 
impositions of railway companies. See also BILL OF LADING; CAR- 


Author of" Railway Matter? and 

Jfow to Ih'dt with them." 

RAILWAY ENGINEERING. Of the occupations connected with the 
railways, that of an engineer is, without a doubt, one of the most interest- 
ing. To have assisted in the construction and development of a huge 
modern railway is something creditable; and to have risen from a com- 
paratively humble position to that of General Manager of a leading railway 
company is an achievement of which one may well be proud. Such has 
been the accomplishment of Mr. James C. Ingles, the present General 
Manager of the Great Western Railway Company, who, after serving a term 
as Chief Engineer of the line, was promoted to the supreme position, and 
this gentleman's experience goes to show the possibilities of the calling. 

Naturally, the qualifications necessary to secure a pupilage in any rail- 
way engineer's oflice are not uniform in number or Kind obviously, the 
requirements vary in accordance with the conditions peculiar to each railway 
company. Here, for instance, are the terms as officially given on whicn 
pupils are received in the office of the Chief Engineer of the London and 
North- Western Railway Company: 

(1) Each candidate must have received a good general education, pre- 
ferably at a Public School, and must subsequently have passed with credit 
through a technical course at one of the recognised schools of Engineering. 

(2) The period of pupilage is 3 years, but this may be terminated at 
the option of the Engineer at the end of the first or second years, should 
the pupil not show adaptability for the profession, or industry in his work. 

(3) The fee is 100 guineas per annum, payable at the beginning of 
each of the 3 years, and the Railway Company does not undertake to 
find employment for a pupil at the termination of his pupilage. 


The terms of the Great Western Railway Company are slightly different 
from the above, being as follows : No pupil is accepted under 18 years 
of age, and he must have passed either the examination of the Institu- 
tion of Civil Engineers qualifying for studentship, or have passed other 
examinations which the Institution is willing to accept in lieu of its own. 
With this Company, too, the candidate is required to pay certain fees 
year by year, for a period of three years, should he not have taken an 
Engineering degree at one of the Universities. Should he have taken such 
a degree, the period of pupilage is limited to two years. 

The majority of railway companies impose the restriction that the 
applicant shall have passed the examination of the Institution of Civil 
Engineers. It may be well, therefore, to give the particulars of candida- 
ture and the rules of admission of students to this society. 

The rules of admission of students, as set out in the official regulations 
of the Institution of Civil Engineers, are as follows : 

Every Candidate for admission as a Student must be between 18 and 
;> years of age, and must be proposed, in accordance with one of the 
following conditions, by a Corporate Member under whom he is, or has 
been, in course of preparation and training for following the profession of 
a Civil Engineer. 

(1) In cases where the usual routine of pupilage is being, or has been, 
.served under a Corporate Member, the pupil may be proposed as a Student 
at any time after the commencement of such pupilage. 

(2) In cases where a course of training at any public institution ap- 
proved by the Council is being, or has been, pursued under a teacher who 
is a Corporate Member, the latter may propose a pupil for admission as 
a Student after he has commenced a second year of training at such 

(3) A Corporate Member may propose for Studentship an Assistant who 
has been in his office or works for a period of not less than 3 years. 

lie must further pass the Examination applying to the Admission of 
Students which is held by the Council ; or must furnish a certificate to 
show that he has passed one of the qualifying examinations included in 
the Schedule to these Rules. 

Graduates of any University in the British Empire, Whitworth Scholars, 
and Whitworth Exhibitioners, are exempted from these requirements as to 
examination ; and the Council reserve power to waive, in exceptional cases, 
any of the conditions referred to, if they think it advisable. 

The Council hold that the regular education of a Civil Engineer should 
in all cases include a period of practical training in or upon Engineering 
works as follows :- 

(1) In the case of a Candidate for Election to Corporate Membership, 
who has only received the general education required for Studentship of 
the Institution, a pupilage or a training as an Assistant of not less than 
3 years' duration is required, ayd during this time the Candidate shall 
have given his attention to various branches of work, partly in an Engineer 9 
office and partly in or upon Engineering works. 

(2) In the case of a Candidate whose education has included a college 
course in scientific subjects, a pupilage or a training as an Assistant of not 


less tlian 2 years' duration is required, and during this time the Candi- 
date shall have given his attention to various branches of work, partly in 
an Engineer s office and partly in or upon Engineering works. 

And evidence that such practical training has been obtained has to be 
furnished by Candidates for Election in the following manner: 

(3) Every Candidate is required to produce his Indentures of Pupilage, 
or if he has not served a pupilage, a Certificate of Apprenticeship or train- 
ing as an Assistant, setting forth the duration of each stage of his training in 
an Engineer's office and in or upon Engineering works. 

(4) In any case in which a Candidate has served as a Pupil or Appren- 
tice, or has been trained as an Assistant, under a firm which is not a firm 
of Engineers, such Indentures or Certificate must be in the name of 01 
signed by a practising Civil Engineer, who is a member of or is in the 
employment of such firm. 

The scientific qualifications to be acquired by those who seek Associate 
Membership are indicated by the Syllabus of the examination applying to 
Election into the Institution, which may, in the discretion of the Council, 
be taken by Students of the Institution. 

The examinations of the Institution of Civil Engineers are held in 
London in February and October annually, on four clays, beginning on 
the second Tuesday in each of those months. The February Studentship 
Examination may, in the discretion of the Council, be held "also at Man- 
chester, Glasgow, and Newcastle-on-Tyne. All the necessary forms, scales 
of fees, and other information are obtainable from the Secretary to the 
Institution, Great George Street, Westminster, S.W. 

The number of pupils accepted by each railway company is necessarily 
limited, and each applicant has to be nominated and then approved and 
appointed by the directors of the particular Company whose office the 
student desires to enter. Intending applicants should therefore first of all 
write to the Chief Engineer of the Company he selects, and then obtain 
the approval and support of one or more directors of that Company. 

It will be appropriate to conclude with a brief note concerning two 
gentlemen who have been through the mill, as their careers will act as a 
compass to the reader. Mr. E. B. Thornhill, M.I.C.E., the late Chief 

the service of the L. & N.-W. Railway Co. in September 1862. Shortly 
afterwards he was promoted to the grade of Resident Engineer ; in January 
1879 he was appointed Chief Assistant Engineer to the Company for all 
new works ; and in 1902 he was appointed Chief Engineer to the Company, 
with responsibility for the designs and execution of all new works, includ- 
ing the engineering in getting Bills through Parliament. Mr. E. F. C. 
Trench, who succeeded him, and is the present Chief Engineer, was edu- 
cated at Monkton Combe School, Bath, and then studied for two years 
at Lausanne, Switzerland. Returning to Ireland, he entered the University 
of Dublin in 1888, where he took B.A. and B.A.I, degrees, and early in 
1893 he commenced a term of pupilage under Mr. Thornhill. In 1899, 
to gain a wider experience, Mr. Trench left the service of the L. & N.-W, 


Railway Co., and was appointed a Resident Engineer on the Midland 
Railway, and in March 1906 he returned to his first employer as Assistant 
Engineer, and, as before stated, was subsequently promoted to the position 
of Chief Engineer. 

The records of successful railway engineers are largely the same. These 
biographical notes serve two purposes : first, they name the qualities which 
make for success, and then tell the student how that success is to be achieved,. 
The records of prominent men in railway affairs, either as engineers or in 
any other field of railway activity, are uniform in one essential. The men 
who succeed have usually devoted their lives to railway work. There is 
apparently no passport to the great positions in the railway world other than 
experience. The problems faced by the railway engineer are many, and to 
the man who is temperamentally marked out for the work, the scope of 
the work calls into play his highest faculties. The work demands high 
professional qualifications and strong personality. While many of the duties 
of the engineer are routine, emergencies arise which call for prompt initiative 
and resource. Men with thorough training and the right physical and 
mental qualities, not only find profitable careers in railway engineering, but 
work of a character which has a deep professional interest apart from its 
monetary side. GEO. B. LTSSKNDEN. 

Author of " Railway Matters and How to Deal with TheniS* and 
" The Railway Passenger's Handbook" &c. 


RESERVES AND RESERVE FUNDS. A "reserve fund" may be 
defined as " The amount by which the assets of a concern exceed the sum 
of its paid-up capital and liabilities." 

A u reserve," on the other hand, is " A provision for a known or 
expected liability or loss." If the reserve is for a liability the exact 
amount of which is not known, it should be stated on the liabilities side 
of the balance sheet, and would usually be included among the creditors ; 
if, on the other band, it is for (say) doubtful debts or depreciation of 
machinery, it is more properly deducted from the particular asset in question. 

Adopting these two definitions, it will be seen that every liability must 
be provided for before the amount of the reserve fund is obtained. To 
this extent the balance sheets of most insurance companies are irregular, 
as they do not usually make a specific reserve for the liability in respect 
of unexpired risks, the contention being that this is covered by their large 
41 reserve funds." This, it will be seen, is not strictly accurate, but the 
practice is so usual that it would be difficult to alter, arid it is so well 
known that no one can be said to be deceived by it. 

Much discussion has turned upon the point whether or not, in order 
to be real, a " reserve fund " must be invested outside the business, and 
a great deal of misapprehension prevails upon the point. 

To take a concrete case, assume a balance sheet as follows : 

Capital . . . 100,000 
Creditors 3 . . 5,000 
Profit . * . . 7,000 


Sundry assets , . 105,000 
Cash .... 7,000 





and that it is proposed to transfer J752000 to reserve fund and to pay a 
dividend of 5 per cent. Alter this the balance sheet becomes 

Capital . . . 100,000 
Creditors . . . 5,000 
Preserve fund . . 2,000 


Sundry assets 



At this point it would be universally agreed that the reserve fund 
really exists, but it has been seriously argued that if the o 3 20()0 becomes 
anything except cash or investments, the reserve fund has disappeared. 

Such a contention arises from a lack of appreciation of the real facts 
of the case. A reserve fund does not cease to exist when the asset 
representing it is changed into stock or machinery, &c., but it ceases to 
exist pro tanto when the asset ceases to exist. Assume the c?2000 is 
invested in Consols, and, the day after, it is found that a debtor for 2000 
fails absolutely. The debt is written oft* against the reserve fund. The 
Consols remain, but the reserve fund has gone. The fallacy of the 
argument is at once apparent. As a matter of hook-keeping the reserve 
must remain till written off against an asset or a loss in trading. As a 
matter of fact, it docs remain till an asset has fallen in value to that 

Attention is sometimes called to the fact that a company with a reserve 
fund fails, and the question asked is, Where is the reserve fund ? 

Take the example already given. It is decided to open a new depart- 
ment. As a matter of finance it would be folly to issue new capital the 
Consols are sold, and the proceeds used for the extension. Surely the; assets 
are still worth the oT07,000. It is only their nature which has been 
changed. The reserve fund is also still there as a matter of book- 

Again, suppose a creditor to whom the company have usually owed 
^3000 calls the amount in, the Consols are sold, and he is paid off. The 
balance sheet then becomes 

Reserve fund 

. 100,000 


Sundry assets 

. 105,000 


The reserve fund remains, but the Consols have gone. 

Then it may be said, Where would a bank be if it did not invest its 
reserve fund in realisable securities ? Obviously it must do so. That, 
however, is from the very nature of its business. It is not because it is the 
reserve fund that it must be so invested in securities. In its earliest 
years its capital is largely so invested. 

There is no analogy between the ca*se of a bank and that of a mer- 
cantile concern. The latter know to a day or so when they will want 
cash, and they have time, even in cases of financial difficulty, to look round 
and make the necessary arrangements. A bank has not any such know- 
ledge, Every person to whom they owe money may demand it at practically 


a moment's notice. Confidence is its very life. The least whisper of 
financial tinsoundness and the whole fabric falls to the ground. The dis- 
honour of a bill would be serious to a mercantile house, but failure by a 
bank to pay any one, and that, too, at the moment, would be fatal to it. 

That is the justification for a secret reserve at a bank, and probably no 
one would question, not only its expediency, but its necessity. No bank 
in these days would be so misguided as to be so much interested in the 
account of one person as to be severely crippled if he failed to meet his 
engagements. But cases have been known where a bank, being largely 
interested in a person who has failed, has yet paid its usual dividend. 
The truth is that such a bad debt has been provided for out of the 
secret reserve. - 

How far a secret reserve is justified in other cases it is more difficult 
to say. No exception can be taken to a conservative valuation of the 
stock, but it is dangerous to allow an obvious undervaluation for the purpose 
of equalising dividends. A much better plan is to take the stock absolutely 
on the usual basis and set aside a portion of the profit for that purpose. 

To sum up the question therefore, it may be said that the ascertainment 
of whether or not there is really a reserve fund is a matter of account, 
but the utility and form of the fund are matters of administration. 

The term " reserve fund " has become so well known that it may be 
difficult to alter it. It is, however, an unfortunate nomenclature. A fund 
conveys the idea of something tangible ; what really happens on the 
formation of a reserve fund is that a portion of the profits are reserved 
or kept back. There is no virtue in transferring to a reserve fund. The 
balance sheet would mean exactly the same if the amount were merely 
carried forward to the next period. 

Probably the only reason why this is not done is that an enormous 
44 carry forward " would appear each year, and would thus constantly excite 
the cupidity of the shareholders for its division, whereas under the other 
system this question rarely arises. 

Probably a better expression than reserve fund would be, " profits held 
in reserve," or " profits not distributed." The Bank of England use the 
word a Rest." L Other suitable expressions are " Margin " or " Surplus." 
In view, however, of the difficulty of effecting so radical a change in name, 
one might suggest the use of " Reserve Account," or simply t4 Keserve," 
as something which might ultimately come to be generally adopted. 

It may be well to call attention to the fact that the " reserve " in 
connection with the Bank of England (see BANK RETURN) is something 
entirely different from the reserve or reserve fund in the case of an 
ordinary company. ROGEK N. CARTER, M.Com., F.C.A. 

Lecturer on Accounting) 
Victoria University of Manchester. 


RETAIL ADVERTISING. Retail advertising is in a class by itself, and 
should be studied and administered by different methods than those of the 
national or wholesale advertiser or the mail order advertiser. The difference 
in retail advertising is not so much that the retail advertiser has anything 
different to sell than other advertisers, since the great majority, or at least a 


proportion, of his stock has already hccn advertised by the national advertiser. 
The difference lies in the fact that he obtains his results in a different way 
and by different methods. 

We have shown that the national advertiser has to wait for his results, 
and that the mail order advertiser really gets his results from the follow-up 
system, the field being created by his advertising. The retail advertiser, on 
the contrary, sees results immediately. If the retail advertiser buys a large 
space in a daily paper say on Monday, by the following Wednesday or 
Thursday it should have paid for itself, or be a loss, one of the two. While 
there is, of course, a certain amount of cumulative effect to be looked for, the 
main result is immediate. The retail advertiser who is not getting imme- 
diate results is losing money on his advertising* There is something wrong 
with his advertising, or his goods, and he should stop advertising until he 
puts it right. 

The retail advertising problem, therefore, is very interesting indeed on 
this account. There is no mystery about it, there is no need for explanation ; 
either the one particular advertisement pays or does not pay, and there is an 
end of it. It is useless to look forward and think the advertising is going to 
pay in the future. It either pays immediately or is a loss. It is apparent, 
therefore, that there is no such thing as a settled formulated plan of adver- 
tising for the retailer. Although the general plan of his publicity department 
might be laid down ahead, the actual press advertising itself is a matter 
which is arranged in accordance with events. 

No retail advertiser can forecast what line of goods he will advertise in a 
month's time ; it depends on the state of his stock. A draper, for instance, 
who has bought very heavily in blouses at the commencement of the season 
finds that they arc not moving to the extent that he anticipated, and towards 
the close of the season he finds that he has an immense quantity still on 
stock. It is therefore obvious that he must push blouses in this particular 
instance. Then again, so far as the draper is concerned, there are the regular 
sales which happen from time to time during the year. Exactly what lines 
he has to shift when sale time comes round he cannot tell a month ahead ; it 
is a matter which is decided perhaps a few days only in advance. 

It is apparent, therefore, that so far as large retail advertisers are con- 
cerned, i.e. large drapers, large furniture warehouses and general stores, it is 
necessary to establish what might be termed an " Information Bureau " inside 
the house. It will be further apparent that it is very necessary indeed for 
the large retail advertiser to exclusively retain the services of a publicity 
expert. This expert will see to it that the heads of the various departments 
constantly feed him with information regarding the state of their stocks. A 
line of goods that happens to be going well, and the supply of which appears 
to be short, would not require advertising at all ; on the other hand, another 
line of goods showing a tendency to stick would require advertising in pro- 
portion to the stock to be shifted. 

In all advertising propositions it is absolutely necessary to have something 
of value and merit to advertise; and often when retail advertising and we are 
now particularly speaking of large retailers advertising does not appear to 

Eay, it is frequently not the fault of the actual advertising itself. The fault 
es deeper; and is generally found in faulty values which are offered to the 

No, i. 

... WW,WM,^ 

?s-:ss&ses, W? BisrSI-^ 9 

SPrrr'uf M 

jgflifflSel IJaJCkK < 

"""", '"iH,ft. JO M tj' 1 " 

=1^? gysr^f j~;~ 

JIB -:@ggieiiyi 

ja -*S1,_. 

'I I rir^-:: 4 *-! 

A typical Departmental a full 

in a Dailj Paper, This of the to 

be a very of 

To fuce page 174^ f-W, F//, 


public. Whilst, of course, it is not the duty, and cannot be the duty of the 
advertising department to absolutely control the value of the goods which are 
offered, it is certain that the advertising department can be so organised that 
it will check both from the buying and selling point of view the work which 
is carried on in the various departments. 

A rough plan should be formulated dividing the store whether drapery, 
furnishing or general into various sections and sub-sections, and every penny 
expended should be debited to its own particular section, and results gauged 
thereby. If the expenditure through the whole store is simply lumped in one 
sum and the result taken as a whole, it is quite possible that there are some 
departments which are not paying for their advertising. Some departments 
may have received too much publicity, and have not shown a profit on that 
account ; and others, on the other hand, may not have received enough, and 
have not been given the necessary impetus to make profitable sale. The 
centralisation of work, therefore, under department heads will do much to do 
away with this. In this connection it will be seen again that the advertising 
manager or retained expert is very necessary indeed in a large retail estab- 
lishment. In the first place, he should be in close touch with the buyers of 
goods from time to time, and should know when special lines have been 
purchased. His experience will enable him to tell with a fair degree of 
accuracy whether a certain line of goods will have a favourable reception from 
the hands of the public, and on this account, therefore, he should be in con- 
stant daily touch with the buyers from the various departments. Quite apart 
from this, he should also be close in touch with the heads of the selling 
departments, who will report to him daily the reception that certain lines are 
getting from the public. The department heads should be allowed to indi- 
cate their desires regarding the lines they wish to be pushed, although the 
publicity manager should finally arrange what amount of publicity should be 
given to these goods. Whatever money is spent, however, in each department 
should be entered up against that department, and results gauged thereby. 
If one particular department shows a continual weakness, if after it has 
received more than its share of advertising revenue it still indicates a tendency 
to lag behind, there is some fault somewhere in all probability in the goods ; 
they may have been bought, for instance, at the wrong prices. It is only 
by gathering this data together that a test can be made. With data 
carefully gathered from day to clay and kept up in an up-to-date form, the 
advertising manager is enabled to direct his advertising expenditure into the 
most profitable channels. And furthermore, when satisfactory results are 
shown in any particular line of goods results of such a character as would 
indicate that they would speedily be cleared out of the house it would 
obviously be unwise to go on advertising that line. This advertising depart- 
ment, in short, should be organised so as to disclose the direction in which 
advertising expenditure would most probably prove profitable. 

The daily paper undoubtedly offers the most profitable field for the retail 
advertiser to exploit. This is a fact Jhat has been recognised for some con- 
siderable time in America, although the recognition of the large English 
retailers has been somewhat tardy. Much has been done, however, of late 
years in this country to alter this, and it will be found that many large 
drapers and general department stores are using the dailies much more freely 


than was the case some years ago, and their continuance to use them seems to 
argue that they have found the daily paper a profitable medium. The reason 
is not a very abstruse one, as it is fairly obvious that as fashions change so 
frequently, and the needs of the people are almost of daily occurrence, the 
daily paper is the best medium to use. 

Quick action is required. Four or five wet days in succession would prove 
a fruitful time to advertise mackintoshes and waterproofs, whereas money 
spent to push light blouses would be wasted. - The retail advertiser requires 
a medium that he can use at twenty-four hours' notice : the daily paper 
supplies that want. 

The copy which should be used by retail advertisers, great or small, is 
of a much more stereotyped nature than that which is used by the general 
or mail order advertiser. 

Retail advertising, so far as copy is concerned, practically amounts to 
a repetition of a portion of the retail house's catalogue. The retail adver- 
tiser places before the purchasing public the articles he wishes to sell, a 
description of them, and what is more important, the price of them. It is 
a generally accepted fact that price plays the most important part in retail 
advertising. The retail advertiser should deal with the articles he desires 
to sell item by item, and his advertising treatment of each article should 
be simplicity itself. He is about to advertise, amongst other things, for in- 
stance, an easy-chair. He simply gives a full description of that easy-chair, 
states what it is made of, how it is upholstered, and names its price. If it 
happens to be a bargain offer, he gives his reason why he is enabled to 
make a sweeping reduction in this instance. Whatever the size of the space 
lie is using, the treatment should be exactly the same ; the number of items 
advertised is measured in accordance with the size of the space occupied. 
While, for instance, he may take large space, such as a full page, he might 
advertise fifty or sixty or even two or three hundred different items, but 
the treatment of the whole would be exactly the same as the one item. It 
will be seen, therefore, there is no great field for any great originality in 
retail advertising. It does not call for the same literary and artistic skill 
as general advertising. This is one of the reasons that the retail advertiser 
finds it easier to retain his own advertising specialist, since the same amount 
of ability is not expected from him. A typical English retail store adver- 
tisement is that of example No. 1, Messrs. Swan & Edgar. Various articles 
are taken one by one; they are displayed in the form of blocks, and the 
description follows with the price. Although it may be regarded as an 
excellent example of retail store advertising, it does not go quite far 
enough, insomuch as it does not give any reason why these particular offers 
are in any way bargains. 

Example No. 2 is a typical New York departmental store full-page 
advertisement. It differs from the English type insomuch as it does not dis- 
play the actual representation of the articles offered, but gives a fuller descrip- 
tion of them. Here also the price plays a great part in the advertisement. 

The general appearance of retail advertising is a matter which deserves 
consideration. It should be made very clear and legible and not in any 
way confused. It should, in other words, invite the eye, rather than confuse 
the eye. 




An example of a confused advertisement is that of No. 3, Jay's, an 
English furnishing store,, This M 

advertisement gives blocks of the 
articles to be sold, but does not de- 
scribe them at all. It simply gives 
the price with no introductory 
matter. The advertisement looks 
confused, and does not readily in- 
vite attention on this account. 

Example No. 4, Warings, is 
a specimen of the small retail 
advertisement. This may be 
taken as a perfect example. It 
does all that the retail adver- 
tisement should do. It portrays 
the article, describes it fullv, and 

No. 3. 

names its 



the whole 

advertisement is set in such a 
form as to invite the eye, and in 
a measure reflect the quality of 
the goods advertised. 

Although it must be admitted 
that the actual writing and dis- 
play of retail store advertisements 
does not give the same scope for 
individuality and originality as 
general advertising, it is certain 
that a very large scope is offered 
for new ideas in this department. 
In America, for instance, the 
bargain day has been made a 
special occasion with most stores. 
The idea has never been used to 
any extent in this country. Ladies 
have been educated in America 
to regard the bargain day as a 
special happening, and to reserve 
their shopping for such an occa- 
sion. There are many M r ays of 
making such an offer, and an 
attractive and original one might 
be as follows: 

We will assume that a store 
like Hal-rods'* is in a position to 
write down a great number of 
articles in their stock to prices 
which would be considered good 
bargain prices. They might 
be known and advertised as the 






\ WftlH 


VISIT TO l'\ {^,'"* T ' 1H ''<'*^ " ft n - <* * JR 



Shows no method of display : does not 
invite the eye, owing 1 to a confused arrange- 
ment of type and blocks. 

institute a bargain day which would 
"Blue Bargain Day at ilarrodsV This 


No. 4. 

A Description of an 
Ideal Easy Chair 

The "Lang ford" 

The LaVigford " come* out tvell i* 
picture-* it Ico^i comforu l J5(L 
The illustration how that jr,9 
character of the design n good 

tufficient to cipljin nd dcscribo 
n easy ch^ir You fhoujd coma 
tnd try it ai Warm^'i it i whcr. 
ydu tit tn ft Waring Eir Chxn 

chjirActcristic of an P.;,iv Ch.i, 
vliu.ilJ be. The " l.JmgfQrJ " s 

luxuriou*, dtcp-^prung I'.ajjr Chaif 
of ample proportion*, rove red in 
tapestry or damask, *nd trimmed 
with cofd and g'-mp- And th c 
pncc 3 18 6 

Plrae write for illuttration nc* particulars of this *oundly- 
constructed luxurious Ea*y Chair to Dept. 5 100. 

164-180 Oxford St., London, W. 

A splendid example of a small retail advertisement. 
No. 5. 

The place to buy 
Carpets is where 
you can see them 
in the greatest 
number and most 
variety at least 
prices. Maple & 
have the largest 
stock in the world 





fit CO 


Another example of a small retail advertisement. 


would appear as a very prominent headline, and then would follow some 
reason why the blue bargain day had been instituted. These reasons would 
state why certain articles have been marked down at very low prices, and the 
public would be further informed that those articles might easily be seen by 
store visitors, as they would all be fixed by a very large blue ticket giving 
the prices. Of course it is impossible to mark down every item of stock in 
a large establishment, so that the public when visiting Harrods' in search 
of bargains could see at a glance exactly what bargains were offered, and 
distinguish the bargains from the general stock. Presuming that the page 
which made the offer was a full page, the rest of the page could then be 
used as an ordinary store advertisement giving details of the various items 
offered. This is the class of suggestion which should come from the adver- 
tisement manager of the large retail stores. For various reasons it may not 
be practical, but it is for the advertisement manager to make the suggestion 
ami confer with the heads of the departments regarding the practicability of 
such a scheme. The idea could be amplified and worked in various other 
ways. The point is that it is necessary to infuse some individuality into 
the advertising some way or other, more especially as it must under ordinary 
circumstances necessarily be of a stereotypes! character. See also SHOP 

Advertising Manager of " The Times" 

RETAIL ADVERTISING : Disadvantages. With the growing success 

of large advertisers, particularly advertisers who direct stores or mail-order 
campaigns, the smaller trader has of late given a great deal of attention 
to the problem of local advertising. Many advertising experts look over 
local journals and pick out the announcements of traders in that dis- 
trict, and say how badly this work is done. The man who is accustomed 
to the making of capable or efficient advertising can point to ways and 
means which will at once improve this advertising out of all knowledge. 
In passing such criticism he is not slow to express the opinion that the local 
trader does not know much about advertising as it is applied to-day, and has 
given but scanty attention to its study. This is a somewhat obvious and 
easy criticism to make, but an examination of the facts does not quite justify 
it, although in many cases the substance of the suggestion is true. Many 
retail traders who take space regularly in their local journals have not only 
studied the advertising problem very acutely, but they are convinced of the 
necessity of reform and would welcome some means of securing it. The 
fact that they are sympathetic to the newer methods, which are unques- 
tionably better, does not enable them to improve their advertising. They 
quite realise that it is bad, but despite their knowledge of what is wrong 
with their work, they are largely cramped and limited by technical con- 

It is all very well for the advertising expert working in and around 
Fleet Street and the Strand to point to the way local advertising might be 
improved, but the matter is not so simple as such an advertising expert is 
inclined to think. The man in Fleet Street and the Strand, working on 
behalf of wealthy corporations, can do very much as he pleases technically in 
putting out his advertising. He is in direct touch not only with the news- 


paper, but with a little army of workers who enable him to do almost better 
than he would be able to do with the assistance of the average daily paper's 
up-to-date plant. He has the artist at command, and can get a drawing 
done on the very day he gives the instruction ; he can call in the block- 
maker and have his drawing processed by the evening of the next day, 
explaining his needs personally to the representative of the firm ; he can 
employ men who have not only studied the work of compiling advertising 
announcements, but have also considered the very important question of 
displaying the matter when it is written. He can get from such experts the 
best kind of assistance, and when he has that assistance he can see that his 
ideas are carried out. Should the display involve a special script type or 
n drawing, he can have it designed and the necessary electros made in a very 
short space of time. If the newspaper to which his copy is sent does not give 
him the setting he desires, he can place the work in the hands of a printer 
who has specialised artistic advertising display, explain his needs, and get the 
right setting without any waste of time. And in this connection all the time 
he is in close touch with all the people who can give him assistance and can 
explain his needs verbally, which is an advantage which cannot be too greatly 

Working in the smaller towns, away from the centre of the printing 
trade, the advertiser, no matter how keenly alive he is to new ideas, has 
none of these advantages, or if he has any of them he has not all. He may 
employ the expert to make his copy and give him a striking display, and one 
would think that he has arrived at a pretty satisfactory position when he has 
done this. Hut his troubles are only beginning; He will find that the small 
newspaper will return his copy set in a way quite different from the lay-out 
he has supplied, and if he raises the question he will be told that the news- 
paper has not the necessary types. If the newspaper happens to have the 
typos, and most of the big newspapers carry a fairly resourceful list of the 
latest fonts, he will still find his settings unsatisfactory,, chiefly because many 
newspapers do not want to go to the trouble and the expense necessary to 
changing copy each insertion, and setting up matter which presents problems 
owing to the originality of its display. To a man in an isolated town these 
difficulties are very real and are intensified by the fact that advertising is 
only one part of his interests, and side by side with its consideration he is 
harassed by dozens of business problems from his various departments. If 
the advertiser is not content with good writing and bold setting, and would 
desire to illustrate his announcements as his greater competitors from the 
outside illustrate theirs, he is in a still more difficult position. Men accus- 
tomed to work for the illustrated press largely gravitate to town or the great 
cities, and the advertiser who has an idea for an apt illustration has not the 
man to his command to carry this out. Again, if he secures this advantage 
he has to send his drawings some distance away before they can be processed 
and put into practical use in his advertising. 

What can be done to minimise theTse troubles on the part of the keen 
advertiser who is in an out-of-the-way town ? Much might be done by a 
careful study of his available resources. Advertising writers and designers 
of display are nowadays quite plentiful, and most traders can find the 
original service necessary for a practical consideration. The technical Hide 


of the production is the point where his difficulties seriously begin. A care- 
ful study of the newspaper will show that, even in cases where good types 
are not plentiful, a fairly useful line of types will be carried. It should be 
remembered that the man who sends a lay-out asking for certain types 
which are popular in advertising display is often told by the printer that 
these types are not in hand and is given a setting which is largely at the 
discretion of the master printer. This is not so conclusive an obstacle as 
it looks, when it is first brought up. There are certain types fashionable 
amongst leading advertisers which change from time to time, but for the 
rough-and-ready work of local advertising they are by no means indispen- 
sable. It is possible by going over the paper itself and noting the types 
used that a sufficient choice both in si/e and in effective contrast can be 
found in the out-of-date office. If the fashionable type is not in vogue, 
then another which is actually in use will do if it relatively produces the 
same effect. It would bo necessary in that case for the advertiser to under- 
stand what is available and to be in a position to ask for the types which he 
wishes to use, and to point out to the printer or publisher that they are 
there for his use when his instructions are not followed. It should be 
remembered that a paper which puts obstacles in the way of its advertisers 
Will not be renowned for the strength of its setting of display advertise- 
ments, so that the man who gives the work thought and skill is in compe- 
tition with men who are limited to the same technical resources. A great 
improvement in the type-setting of local advertising would be made by any 
advertiser who studied his resources and made a point of asking for what he 
wanted typographically. On the top of this, it would be worth getting into 
personal contact with some man in the department of the newspaper, who 
would no doubt give him many useful hints in the possibilities of that par- 
ticular office. It is not so much that the newspapers do not want to give 
assistance they have frequently allowed the work to become a matter of 
routine, and no special thought is given to any particular problem of 

Where setting is hopelessly bad and nothing better can be secured, much 
may be achieved by calling in the assistance of the smaller printer. In every 
town of any reasonable si/e, the newspaper i,-' not the only printing company, 
and very often the smaller man who is depending on a clientele demanding 
commercial printing, is much keener on doing better work than the news- 
paper office. He is also much more susceptible to the value of the regular 
printing order, and if the advertiser were to seek him out and give him work 
regularly he would find that he would get useful technical co-operation. 
There would be no difficulty in getting into touch with such a man, showing 
him frankly what was necessary and asking him to do his best, and the 
provision of a complete stereo for the newspaper from the result would be 
quite a simple step. This, of course, is the more expensive way, as the cost 
of setting would add to the cost of insertion, the newspaper in most cases 
undertaking its setting for the inclusive charge represented by its scale rate. 
On the other hand, where newspapers arc obstinately impeding the advertiser, 
it would remove ail cases of friction, either due to limitations represented by 
a poor range of types, or unskilled labour, or a desire to keep down type- 
setting expenses. The effective way of dealing with all these drawbacks is 


the complete stereo the method used by all the leading advertising traders 
who work from a London or a city centre* They trust in no measure to the 
setting of the local office, but send their advertisements set ready for insertion. 

To-day the retail trader has other advantages, although he does not use 
them to their limit. There have sprung up of late years several organisa- 
tions which supply illustrations designed for local advertising, working them 
into complete and suitable spaces, providing the right kind of matter and 
devising suitable display, the whole being usually as strong an advertisement 
to the eye as is put out by any of the larger advertisers. This advertising 
assistance has been found valuable by many retailers away from technical 
resources, and a free use of such service is destined to improve local adver- 
tising conditions. There is only one drawback to such a scheme the ready- 
made advertisement by an expert at a distance, composed to meet the needs 
of traders in various centres, misses the specific need, but the hint remains 
quite as valuable, and a little intelligent adaption suffices. Taking such 
an advertisement and placing it in the hands of a local printer with the 
necessary alterations would ensure a thoroughly up-to-date announcement. 
The work of such service is cheap because the expense is reduced in pro- 
portion to the demand. Thus, for instance, an advertisement designed 
for a draper might have one drawing in it, one ornamental border, and the 
work of an advertising expert before the whole is completed. Borne by 
one retail trader in a small retail business such an advertisement would be 
expensive in proportion to his advertising outlay. He would have to pay 
for the drawing, he would have to pay for an electro of the drawing, he 
would then have to pay the services of the expert to arrange the completed 
advertisement, or do it himself, and he would finally have to pay the printer 
to set it so that he could take a complete stereo for use in the newspaper. 
The firms who are supplying these complete advertisements overcome 
this difficulty by selling the same thing, perhaps, a dozen times, and dis- 
tributing the cost of the complete production over that number of users. 

An ideal combination, even against the most obstinate newspaper, would 
be to use such a firm as an inspiration and use a local printer prepared to 
co-operate iu securing the proper type-setting. It should be remembered 
that these suggestions are oliercd to advertisers who are face to face with 
newspapers which will not do anything to help them towards efficiency. 
Although there are many newspapers who do not help the advertiser, a 
great alteration has come over the attitude of the press in this matter, and 
the number of papers which deliberately place obstacles in the way of the 
advertiser is rapidly diminishing. Competition is so keen that the news- 
paper with up-to-date ideas of management are beginning to reverse the old 
policy, though it dies hard. In some enterprising officec, even in small 
country towns, the advertising manager submits ideas, suggestions, and 
illustrations to the advertiser, while the work is also supported by first- 
class printing resources. The modem newspaper, instead of dragging 
behind the advertiser, is at last showing signs of a desire to understand 
his needs and to help to promote his interests. At present these are only 
signs, but as paper after paper demonstrates the advisability of such an 
attitude by increasing its advertising revenue, other newspapers will follow 
the example. The day will probably come when the advertiser will find 


every one of his technical difficulties shouldered by the newspaper. It will 
give him ideas, submit illustrations, reproduce them for him, and even 
improve on his display. It will pay the newspaper to be in front of the 
advertiser as a teacher, rather than behind him, actually hampering his 
methods. In the meantime, that happy day has not yet arrived, and the 
advertiser must go on with his own work, the trader at a distance from 
a large town doing his best to reduce the disadvantages under which he 
labours through restricted technical resources. 

One other point is worth noting, which might help the retailer the 
study of journals devoted wholly or in part to advertising subjects. There 
are several such journals in England and the United States which deal with 
advertising from every point of view and occasionally contain excellent 
articles on technical methods. The trader out of touch with the advertising 
interests might find many useful suggestions by making a study of such 
journals, while occasionally he will get practical hints which actually solve 
some of his difficulties, besides being kept in touch with what other men are 
doing in the advertising field. Such journals will also place him in tauch 
with men who do specialised forms of advertising work, not available in 
out- o f - the - way town s , 


RETAIL SHOP ACCOUNTS. The average shopkeeper is not usually 
prone to pay any great attention to the subject of accounts, for many 
reasons, chief among which may be instanced the fact that he rarely 
comprehends the necessity for any systematic accounting methods in 
connection with his business, or if he does happen to recognise any such 
necessity he soothes his conscience by the statement that he has no time 
to attend to such matters, or cannot afford the extra clerical labour or 
personal assistance which he thinks would be required. It is perhaps hardly 
necessary to point out that this attitude is very much to be deplored, because 
it has so very little sure foundation. The question as to whether any system 
of accounting should be employed in connection with a business does not 
depend upon the idiosyncrasy of the trader, nor any conditions which may 
attach to his particular business it is, or should be, a premise of all trades. 
The question as to the general necessity of keeping proper records of mercan- 
tile transactions hardly comes within the scope of this article, but it may be 
referred to under various headings in connection with this publication. 

Taking it for granted that some system is an absolute necessity we may 
pass on to consider some of the means which may properly be used. The 
phrase ct Retail Shops " is a very comprehensive one, and may be said to 
embrace all kinds of establishments from the little tuck shop to the modern 
vast emporium of universality. The only consoling feature in this connection 
is the fact that it is not quite so much the volume of trade done which governs 
the form of accounts as the nature of the business, and as we shall first of all 
have to consider the matter in its general aspects it is not possible to descend 
to details which will be acceptable to every trader, but after the general out- 
lines of the scheme have been dealt with such details will not be overlooked. 

Cash Sales. It is somewhat difficult to say which of the departments 
of a retail trader's business is the most important, but probably that which 


appeals more strongly to the merchant is the selling side of his establishment. 
The question of sales has many aspects, but the most prominent of them 
relate to those transactions which take place for cash, and those transactions 
which are in connection with credit accounts. The trader is apt to think 
that there is very little need to consider the question of accounts so far as 
they relate to sales -for cash, but this attitude is hardly commendable, for 
reasons which will be dealt with below. He says to himself, "If a person 
walks into my establishment and purchases goods to the value of live 
shillings, I place that five shillings in my cash till. Surely there is no need 
for any further record ? " This is quite true so far as it goes, but, unfortu- 
nately , in practice that selfsame till receives the cash which has been paid 
for outstanding accounts, and, maybe, other extraneous items, so that too 
often the constituent parts of each day's takings are not properly recorded. 
In an average-si/ed business, where it is the custom to permit the assistants 
to receive cash over the counter, some check on these receipts is eminently 
desirable, and although the means employed to this end may differ in many 
ways a brief outline of some of the methods usually adopted may not be out 
of place. In many old-fashioned businesses there are several tills, or cash 
drawers, throughout the shop, and the receipts taken over the counter are 
placed in the till without any record whatever beyond the total being arrived 
at, at the end of the day. In other concerns a similar system, or Jack of it, 
obtains, with the exception that the drawers or tills are cleared at various 
times during the day, leaving, of course, a sufficient amount for the purpose 
of change, so as to avoid any temptation which may exist through a large 
amount of cash being available. Again, in other instances, it is urged that 
it is the duty of the assistant to sell the goods, and that he should not 
concern himself with the actual handling of the proceeds. In order, 
therefore, to deal effectually with the cash receipts a central receiving office, 
or cash desk, is to be found in the establishment, where the customers hand 
in their dockets with the cash, or a system of overhead wires and travelling 
receptacles is in force, whereby the ticket and cash are transferred by means 
of a lever, or otherwise, to the central cash desk, thus narrowing down the 
responsibility of handling coins into a special department devoted to that 
purpose. It is not possible, of course, in small businesses to have such a 
system as this latter in vogue, but where it can be employed no efforts should 
be spared in that direction, because it is undoubtedly one of the best methods 
which has up to the present time been evolved. Even in very small busi- 
nesses some record of the cash received should be kept, and for this purpose 
perhaps there is little, if anything, better than some one of the many forms 
of register tills which are to be found on the market. Some of them are 
very simple, and very economical in price, so that the retailer is deprived of 
the excuse of expense. The record which these tills furnish should be 
carefully ruled, so as to distinguish between those monies which are in the 
nature of cash sales, and those which relate to the payment of credit accounts. 
The ruling need not be elaborate, two celumns being generally sufficient for 
the purpose. The cash should be balanced with the till record every day, 
and the cash sales entered in total in the cash book, while the amounts 
which have been received for customers' accounts should also be entered 
in the same book, but in detail, wjth the name of the customer attached for 
the convenience of posting purposes. If the till record is ruled with a folio 


column next to the credit accounts column it may be used as a posting 
medium, and only the daily totals carried into the cash book. 

Credit Sales. -With regard to sales on credit, a variety of methods are to 
be found in use to-day. In some cases the amount of the credit sale is jotted 
down on a scrap of paper and placed to the debit of the customer's account 
in the personal ledger when the trader finds it convenient. Sometimes* 
unfortunately, he forgets all about it, with the consequent loss to himself 
In other cases the details, and the amount, of the credit sale are entered in 
a charging book, or a rough kind of memorandum book, which serves the 
purpose of a diary and several other conveniences. These may not be even 
posted, but are marked through in pencil when the account is ultimately 
paid. In better-regulated concerns, however, a prc per system of invoices exists,, 
under which they are entered into a day-book, and then transferred to the 
ledger accounts affected. The best system, and it may be said to be the best 
because it is of almost universal application where any attention is paid to 
accounting methods, consists of a slip book constructed in triplicate form, in 
which the various details connected with the sale, including the price, and 
amount, &c,, arc entered. By means of the manifold carbons, which are so 
useful a feature of modern commercial life, three copies of the entry are 
obtained at one writing. The top copy is forwarded to the customer with 
the goods as an invoice. The second copy is sent to the assistant or 
department having charge of the packing arrangements, while the third 
copy remains in the shell of the book, and constitutes the medium of 
charging to the ledger. 

If a practice is made of not permitting goods to go out of the establish- 
ment unless it is ascertained by the first or second copy that they have been 
entered in this book, a very fair check will have been placed upon any 
leakage which might arise from that direction. With regard to this system 
the retail trader vill say, a Oh yes, that is all very well, but when a customer 
comes into my establishment and commences to give my assistant an order, 
that assistant is not aware, possibly, at the time the order is given, whether 
the person intends to pay cash for the goods or whether they are to be 
charged to a credit account." The answer to this objection is that the 
circumstances set out do not alter the method in any way, for if the sale 
be one for cash the top copy of the record is sent to the cashier's depart- 
ment with the money, or is receipted by the assistant himself, if he receives 
the cash, and is then either handed to the customer or sent with the goods. 
The second copy, as before, goes to assist the packer in his duties, and the 
third copy remains in the shell of the book, whence the details can be posted 
either to a composite cash sales account in the personal ledger, or be extended 
into an analytical column, so that the total of the cash sales in this analytical 
coiumn can be deducted from the general total in another column, the 
remainder being, of course, the total of the debits which have been made in 
the personal ledger. 

It may here be remarked that the second copy of the invoice contains no 
record of the price, because that particular leaf is shorter than the others, 
and thus only two manifold copies of the entry are made as regards the 
price, instead of three. The reason for this is, of course, that that particular 
information is not necessary for the packing department. 


It should be said that the totals of the slips remaining in the shell of the 
book are required to be carried forward from page to page, or summarised 
separately, so that the total of the sales for credit accounts may be carried 
to the credit of sales account in the nominal ledger weekly, monthly, 
quarterly, or half-yearly, in order to effect the necessary double entry, thus : 
If the total of the credit slips at the end of the quarter, say, amounts to 
X } 1000, the details of that sum would be found at the debit of the various 
personal accounts in the sales ledger. 

In large concerns, separate books of this character should be provided, 
so that they may be used on alternate days in order to give facilities for the 
items to be posted to the ledger. In small establishments where the volume of 
trade, or number of credit sales, does not warrant this method being followed, 
the day-book, or charging medium, may be run on the same principle, except 
that it should be in duplicate instead of triplicate, one carbon copy serving 
as an invoice, and the other remaining in the shell of the book as the posting 
medium. In cases where the book is so made that each leaf only contains 
one entry the total sales must be arrived at by a summary of all the slips, 
each slip, of course, being numbered serially, so that none maybe lost sight 
of. This, it should be remarked, does not affect the posting of the items 
to the debit of the customers'' accounts, but merely relates to the method 
of arriving at the total sales for cash, and on credit, during any period. 

No particular form is needed in connection with these slip books, arid so 
long as the date, name and address of customer, particulars of goods and 
amounts, are provided for, the remainder may be left to the wishes of each 
trader. It is wise, of course, to state the terms upon which the goods are 
sold, in order to avoid subsequent disputes. Form A is given as an example, 
or by way of illustration, of the general principles involved. 

If it is customary when rendering accounts to give the details of the 
transaction, these should either be entered in the ledger at the time when 
the posting is made, in order to avoid the necessity of turning up each debit 
slip, or a statement of the customers'* account should be kept running, that 
is to say, entered up at short intervals, otherwise the labour of rendering 
detailed accounts weekly, monthly, or quarterly, as the case may be, is 
rather onerous, although not more so under this system than it would be if 
the old-fashioned day-book were used. 

Goods oti Approval. With regard to goods sent out on approval; 
these should not be passed through the triplicate day-book, but should be 
recorded in a special book ruled to show - 

1 . Date of the transaction ; 

2. Name and address of customer ; 

3. By whom sent ; 

4. Details ; 

and provision should be made for the particulars relating to the return 
of the goods as follows: 

5. Date returned ; 

6. By whom received ; 

7. Date charged to customer ; 

8. Number of slip ; 

9. General remarks. 




Name of Firm. Telegraphic Address* 
Address.* Telephone Number. 

Description of Business. 

Sold to 





Packed by 




Ledger Folio, 




Where the goods are returned within the time specified the entry in the 
approval book would be cleared by the insertion of the particulars of the 
return, but in those cases where the customer decides to retain the goods 
they should then form the medium of an entry in the triplicate day-book, 
and be charged to the customer's account, the entry being cleared in the 
approval book as indicated, and the number of the triplicate invoice placed 
for reference purposes in the column provided. 

Where the customer decides to pay cash for the goods which are so 
retained, the entry in the approval book needs to be cleared by a slip 
being made out, the cash being accounted for by the till record, or the 
central cash office, in the usual way, in order to carry out the system of 
not permitting goods to leave the establishment without they have been 
passed through the triplicate system. 

Where entries of this nature are very numerous, a memorandum ledger 
should be kept on the same lines as the approval book outlined above, so 
that a quick reference to the goods held on approval by any particular 
customer may be facilitated. 

Small Accounts. -Where there is a large number of customers' accounts 
to be handled, which do not warrant the opening of separate ledger accounts, 
one or other of the following methods might, with advantage, be adopted. 

1. Accounts entered in self-indexing ledger, one line, one entry, in the 
following manner: 

Dr. Cr. 

Nov. 1 

To Goorgo Gibson 
,, C. Graham . 
,, B. Goo do . 






Dec. ii 

By Cash . 






Nov. 17 

Cash . 

C. 13. 



2. A self-indexing arrangement, where a copy of the actual invoice is 
filed until payment is made, when it is removed. 

Under this system the sales are treated as cash transactions, the filing 
method being merely a matter of memoranda, except at balancing periods, 
when the accounts remaining on the file unpaid would be added to the sales 
for the period, and carried to the balance sheet on the " assets " side as 
amounts due from sundry debtors. 

Alternately, the file may be used exactly as an ordinary ledger on the 
loose-leaf principle (see ACCOUNTING SYSTEMS), the items being folioed 
from the day or charge book, and settled accounts removed to a binder if 

3. Duplicate forms of customers'* invoices are placed in large-sized 
envelopes, the front of which bears the ordinary ledger ruling, and to which 
the details are pcKsted. Each envelope represents one customer, and by 
means of a card-index is available for easy reference. 

4. A pass-book, with duplicate leaves, is provided for each customer, and 
entry is made hi the pass-book at the time of the transaction. Top copy 
goes to customer., and second copy remains in book, being carried forward to 


next transaction until payment is made. Unpaid accounts are journalised 
at the end of every mouth, and carried to accounts opened in the personal 
ledger. Accounts paid during any month are treated as cash transactions. 

5. Each customer purchases a book of coupons which arc intended to be 
used in payment of subsequent purchases, thus reducing all transactions to 
the level of cash sales. 

6. A running account with each customer is kept in the form of a long 
bill-head, debits being derived from duplicate sale slips, or whatever the 
charging source may be. Unpaid accounts are journalised monthly, being 
debited to an account called "January sales/ 1 or whatever month is under 
review, and credited to "sales" account in the nominal ledger. Cash 
received during the month would be treated as cash sales, and if received 
after the journalising already referred to, would be credited to "January 
sales " account. 

Nos. 8, 4, 5, and 6 are American in origin, and there are many obvious 
objections to each of them, but as they are not likely to be generally adopted 
in this country any criticism which might be offered would probably be con- 
sidered superfluous. 

No. 2 is undoubtedly the best for all practical purposes. 

Returns. After considering the question of sales, the most natural 
subject upon which to touch in consecutive order is the question of returns 
made by customers, and allowances made to them in connection with their 
accounts. All returns should be recorded in a separate book showing the 
date, name and address of customer, particulars of goods, and the value, 
which should be posted to the credit of the customer's account in the 
personal ledger, the totals being carried weekly, monthly, quarterly, or half- 
yearly, to the debit of "returns account" in the nominal ledger. These 
entries are, of course, really deductions from sales, and might be debited to 
that account, but they are usually, and preferably, recorded in a separate 
account so that the gross turnover may be kept fairly distinct. Allowances 
may be similarly treated, but some responsible person should be detailed to 
pass such items and be responsible for their accuracy. 

Purchases. Turning now to the question of goods purchased, the 
methods of the average retailer in recording such transactions are generally 
very much weaker than his habits of dealing with the records of goods sold. 
In many cases the primitive system of two files is adopted, one of which 
represents paid accounts, and the other unpaid. This, of course, is beyond 
criticism, because it is obvious that in a moment of hurry, carelessness, or 
forgetfulriess, the distinctive files are apt to be ignored, and a statement 
of account, or an invoice, placed upon the one which is nearest at hand. 
When considering the question of goods purchased it is necessary to begin 
at the beginning, which, although almost an Irishism, is a very wise 
proceeding. Goods are not generally purchased without they are ordered, 
and a proper system for the record of orders is therefore eminently desirable. 
A special book constructed with duplicate leaves should be used, the top 
copy being sent, of course, to the supplier, the second copy remaining in the 
book for purposes of reference. No special form is needed, and the example 
given below may be taken merely as suggestive. 

Goods-received Bool:. The next book in importance, and in natural 





Please supply to our Order tlio undermentioned goods, vi;:. : 

! ! Date. 





To supply to our Order tho undermentioned goods, vi- :~- 






sequence, should be a record of goods received. It is extremely rrre to find 
such a record, even in connection with the accounts of traders who are not 
retailers; but it is very unfortunate that the importance of this book is so 
universally overlooked, because the Jack of it is often the cause of a great 
deal of the looseness which is so prevalent in connection with what may be 
called the purchasing side of a business. A form of goods-received book is 
given below, and it should be carefully studied, for although involving a 
little extra expenditure of time and trouble, it contains all the necessary 
particulars for an average business. It may perhaps not be out of place to 
point out that the use of a goods-received book obviates to a large extent 
the risk of goods being received and taken into stock at balancing periods 
without an invoice, and therefore without the corresponding liability being 
included in the accounts. When the importance of the stock question 
comes to be considered it will be at once apparent that an institution of this 
kind may make al! the difference between a successful and an unsuccessful 
result of a pcriod^s trading. 

When goods are received, full particulars thereof should be entered in 
this record, and when the invoice comes to hand it may bo compared first of 
all with the record of the goods received, and then with the record of the 
order given. If an invoice relating to delivered goods is missing, that fact 
will be apparent by turning to the goods-received book, because the 
particular column relating to invoices will be found to be blank in such 
cases, and it may be made a general practice to follow up such instances by 
requesting the supplier to furnish an invoice without delay, so that in cases 
of dispute the matter may be attended to while it is still within the memory 
of all parties to the transaction. Too often a delay in this direction causes 
endless ill-feeling, and sometimes expensive litigation. In some cases the 
corners of filled orders, for which invoices have been received, are cut oft', so 
that at a glance missing invoices may be indicated. 

It is particularly desirable that pressure should be applied at balancing 
periods so that, as has been pointed out, liabilities may not be omitted. 
The invoices of goods purchased, after having been compared with the goods- 
received book, and the order book, and prices and extensions properly 
checked (in large businesses they would, of course, be initialled by the various 
parties responsible for passing the details), are in some instances re-copied 
into a purchase day-book, whence they pass to the credit of the suppliers' 
accounts in the bought ledger, and the totals monthly, quarterly, or half- 
yearlycarried to the debit of " purchases account"'' in the nominal ledger, or 
they are pasted in a guard-book made of stout paper, in order to avoid the 
necessity for re-copying, the remainder of the treatment being, of course, 

In these hustling days, everything which tends to save time is very 
welcome, and, as there is no particular virtue in re-copying an invoice, the 
use of the guard-book will be found to be advantageous, the only dis- 
advantage being that each supplier's invoices are scattered* through the book 
because of the necessity of placing them therein as they come to hand, or in 
datal order. 

If, therefore, it is desired to keep all the invoices from each particular 
supplier together, in such a manner that they can be referred to easily, they 


should be numbered serially on arrival ; -ind these numbers should be entered 
in the purchases summary book, from which each item can be posted to the 
credit of the suppliers'* accounts, and the total to the debit of "purchases 
account" as formerly, the details not being given, for, if they be required, 
the serial number of the invoice becomes a ready reference. 

The actual invoices themselves should then be placed on one or other of 
the very admirable filing systems which are in use to-day. Each of these 
systems has some peculiar merit, and any distinction which may be made 
could only be invidious, unless the need of each particular trader could be 
dealt with in detail ; an impossible task, of course, within the limits of this 

Returns. As it is necessary to record the goods purchased from suppliers 
it is equally advisable to collect, in convenient form, details of those goods 
which may be returned to the suppliers by reason of not being equal to 
sample- not of proper quality, not as per order or for any other reason 
that may arise. In addition to this many wholesalers adopt the practice of 
charging the cases in the original invoice and allowing same when returned. 
These items should also find a place in the goods-returned book, which 
should be on similar lines to that suggested with regard to returns made by 
customers to the retailer, and in some instances it is the practice to use the 
same book for both sets of returns, one kind being placed at the beginning 
of the book and the other at the end. 

The details of these returns would, of course, be debited to the suppliers'' 
accounts in the personal or purchases ledger, the totals being carried at 
convenient periods to the credit of "returns off purchases account" in the 
nominal ledger. It would, of course, be quite correct to credit the nominal 
account of "purchases'''' with these items, but under a proper regulated 
system each channel of intake and outflow should bo kept as distinct as 
possible, for many obvious reasons. So far, credit purchases alone have 
been dealt with, and there still remains to be considered the question of 
purchases which may be made for cash. 

Cash Purchases. The extent to which goods are purchased for ready 
money will depend very largely upon the nature of the particular business 
under review, but the principle of dealing with such items is precisely the 
same in all businesses, with the probable exception that some require more 
details than others, but these details do not affect the figures in any way. 
They may be said to be merely of a domestic character. It is not necessary 
in such cases to open an account in the personal ledger with the person from 
whom the goods are bought, because as the transaction is completed almost 
as soon AS it has been commenced there is no need for any such entry. All 
that is required is to carry to the debit of the nominal account of "cash 
purchases ^ every item of this character. This should be done in detail, 
direct from the petty cash book, or general cash book, or by means of 
analytical columns, to which reference will subsequently be made, when the 
total only need ay/pear in the nominal account. In any event, the principles 
of double-entry will be completely satisfied, because in each case "cash 
purchases account" is debited and the "cash account" is credited, thus 
preserving the equilibrium of the books. 

Cash Receipts and Payments The next branch of a retailer's business 


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which falls to be considered is the proper method of dealing with cash 
receipts and payments, including therein, of course, all transactions by 
means of the bank. 

It might be thought that even if the trader is careless with regard to the 
proper entries of sale, and still more casual with regard to the proper 
recording of his liabilities, he would at least keep all matters relating to 
cash in perfect order; but those best qualified to judge will bear witness to 
the fact that in this respect the average retailer falls very far short of that 
standard of excellence which it is not unreasonable to expect of him. In too 
many cases he looks upon his bank pass-book as his record of cash transac- 
tions, and the part which this outside medium plays in his business may be 
grasped when it is said that it is not only his cash book, but in numerous 
cases his profit and loss account as well. This latter point will be considered 
in due course and in its proper place. There can be but little excuse for the 
trader whose record of cash transactions is loose or careless, because the 
method to be adopted is so extremely simple that even the excuse of ignor- 
ance fails in this instance. 

To deal, first of all, with broad outlines, all that is required is a book 
having two cash columns, one on either page, on the left-hand side of which 
he enters all cash received, and on the right-hand side all cash paid away. 
From such a record the details of either side could be carried to the various 
accounts affected, and so complete the necessary double entries. This 
method, however, involves rather a waste of time and labour in posting, and 
it is preferable therefore to split up the cash book into various columns, 
which may be described as channels, through which How all items of a, specific 
character, each in its own column, or, to put the matter in another way, 
these analytical columns are used for the purpose of collecting all entries 
belonging to each particular tribe or family, so that the total thereof may 
be dealt with, in order to produce the same results as if the details had been 
treated separately, with, of course, a consequent saving of time and labour. 
A simple form of such cash book is given on p. 15)3. 

Considering this form in detail, it should first of all be remarked that, 
where the circumstances of business permit, all cash received should be paid 
into the bank without distinction of any kind whatever. The retailer will 
raise the objection that it is necessary to have a fund of cash in hand, ready 
for small payments of various accounts, but this contingency is provided for 
by a secondary fund called Petty Cash, which is obtained by drawing a 
cheque on the banking account, and keeping a separate account of the 
proceeds. This will be considered later. 

Where the trader is too far away from his bank to make the plan 
suggested feasible, or where local circumstances have the same effect, then 
the form given will require to be altered by a column marked " Cash Paid 
to Bank " being placed on the payment side, and " Cheques Drawn on Bank " 
on the receipt side^. The first four columns on the receipt side of the given 
form do not call for any particular comment, because they are practically 
self-explanatory. Column No. 6 is intended to embrace all customers' 
accounts which have been paid, and the discount column marked No. 5 
is to be used where an allowance of that character haa been granted to the 
customer. It will be remembered that when dealing u r ith Cash Stales, it was 


pointed out that the till-sheet, or whatever rough record of the cash received 
was kept, would be so ruled as to distinguish between those which were on 
account of goods supplied on credit, and those which related to spot-cash 
transactions. Column No. 6 will therefore be entered from the till-sheets, 
and the items in this column, together with those in column No. 5, when 
posted to the ledger accounts affected, should effectually deal with the state 
of each customer's account. 

Where postings are made direct from the till-sheets to customers' 
accounts in the personal ledger, the discount column in the cash book may 
still be used as indicated, the daily totals of the cash received in respect 
of customers' 1 accounts being entered in column No. 6 instead of the 
details. Column No. 7, marked " cash sales," is, of course, the total 
taken from the till-sheet each day, and explanation has already been given 
of the points arising in connection therewith. The sundries column is 
merely by way of expediency; for instance, it may be necessary for the 
proper conduct of his business for the trader to place further working capital 
at its disposal. Any such items should be entered in the sundries column, 
and posted to the credit of the trader's "Capital Account" in the nominal 
or private ledger. Similarly, if a trader sublets a portion of his premises, 
there will be rent receivable, and entries of this nature should also flr.d 
a place in the sundries column, whence they can be posted to the credit 
of "Kent Receivable Account' 1 in the nominal ledger. If items of this 
character are likely to be numerous, then there would be no objection to the 
sundries column being divided into parts according to the nature of the 
entries required. The cash paid to bank has already been in some measure 
explained, but it may be added that the total of this column should agree 
with the totals of columns Nos. 6, 7, and 8 ; and at the end of any given 
period, therefore, the trader will be able to discover in a few moments 
the exact sum which he ought to have paid, and has paid, into his bank 
during that period, together with a clear indication of all the sources from 
which the money has been received. 

With regard to the question of payments. Having in view an earlier 
axiom, it should be remembered that, in connection with this particular 
book, all payments therein recorded are to be made by cheque. As in the 
case of the receipt side of the cash book, columns Nos, 1 to 4, inclusive, 
explain themselves. Column No. 6 relates to all those cheques which 
are drawn in favour of suppliers having accounts in the personal or purchase 
ledger. These sums, together with the entries in column number 5, which 
are in the nature of discount, will be posted to the debit of the personal 
accounts affected. Column No. 7 will perhaps hardly be suitable for 
a very small business, because in such instances it would be rare for the 
trader to pay for such transactions by a cheque, but in larger businesses 
this is not unusual. The column headed "General Expenses" is in the 
nature of a general round-up of various items whick it is necessary to 
keep distinct from purchases. Herein may be expected to be found such 
establishment charges as rent, rates, taxes, gas, water, electric light, insurance, 
and any other sundry expenses attached to the business. In moderate-sized 
concerns the trader w r ould, perhaps, hardly be satisfied by gathering all such 
items together in one account, and it is therefore usual to split up the 


general expenses column into the component parts indicated, so that 
instead of the items being carried to the debit of one general account, they 
are transferred to accounts which are headed so as to show the nature of 
each expense separately. This plan has many advantages, inasmuch as it 
enables comparisons to be made between the amount of expenses under 
the various headings arising in different periods. For instance, the trader 
will naturally be interested to see how the amount which he paid for 
rates in 1907 compares with the similar item for 1906, and it cannot be 
said that the plan involves greater expenditure of time or labour, because 
even under the gencz'al method each item would have to be included in 
the general expenses column, and it would take no longer to allocate it 
to its analytical column than it would do to enter it under the simpler 

Wages and salaries require no explanation, except perhaps to say, in 
passing, that it is a convenient method in many cases to draw a cheque 
for the actual amount of these charges, and enter the same in its proper 
column on the payment side of the cash book. The cheque is, of course, 
cashed, and the proceeds used to discharge the wages and salaries due to 
employees. In cases where the exact amount of wages and salaries is not 
known in sufficient time to enable the cheque to be drawn, the amount 
can be estimated, and any surplus can be returned to the bank, being 
entered on the receipts side of the cash book in the sundries column, whence 
it can be posted to the credit of "wages account" in the nominal ledger. 
Another alternative method is to pay the wages out or petty cash, and, 
with regard to this, consideration is deferred until the petty cash book 
itself comes under review. 

It is generally convenient to provide a separate column for payments 
in the nature of carriage and cartage, but where these are not considerable 
they may be entered under general expenses, or under any composite heading 
which will be satisfactory to the trader. 

The " petty cash " column, as its name implies, relates to those cheques 
which are drawn for round sums to be handed to the petty cashier, the record 
of which will be found to be dealt with below. 

The sundries column, like its prototype on the receipt side of the cash 
book, may be used for emergency purposes, such as items drawn out of the 
business funds by the proprietor, or any payments of a special or private 
nature which require to be dealt with in detail. If the trader makes a 
practice of drawing a stated sum at stipulated periods, then it would be 
advisable to provide a separate column for the purpose of gathering these 
entries together, and the total of this column should be posted to the 
debit of the trader's "current account" in the private ledger. 

The last column needs but little explanation, for it is a total of all the 
columns from No. 6 onward, and the trader is enabled to see at a glance 
the total amount which he has drawn on the bank, and the manner in which 
the same has been expended. The difference between the last column on 
either side of the cash book will indicate the balance in favour of, or 
against, the trader as far as the bank is concerned, allowing, of course, 
for any balance, one way or the other, which may have been in existence 
at the commencement of a givei> period If it is desired to keep the bank 




balance a private matter, the totals of the bank column on cither side of 
the cash book may be posted to an account headed " Bank v in the nominal 
or private ledger, and the periodical balances brought down on that account 
instead of in the cash book. 

In a large business it is not unusual to (hid all cash received recorded in a 
book, quite apart from that which deals with the payments, and, in each 
establishment where the cash desk principle is in force, an elaborate 
summary would be kept by the cashier of cash sales in such a manner 
that the transactions by each assistant would be known for any period, 
thus giving the trader a good idea as to the value of each of his employees 
as a selling agent. The cash summary would be, in the cash book proper, 
merely in a daily total, and as its form diflc-rs in almost every business 
it would hardly be possible to consider the question in detail in this 
article. The general principles which have been indicated will, however, 
probably suffice. 

On the same principle, customers" 1 accounts which have been paid at 
the central cash desk would be recorded in a separate book or books, and 
the total only will appear in the general cash book. All these points are 
questions of convenience for the particular business under review, and the 
variations in the method of treatment do not affect the ultimate issue or 
general principles involved one bit. 

Petty Cavli. Considering now the question of the secondary fund, which 
is called "Petty Cash, 1 ' a convenient form of account book would run 
what on the following lines : 








Particulars of 



Expenses Columns 
as required. 

The items on the receipt side of this book will, of course, correspond with 
the entries made in the general cash book under the heading of petty cash, 
so that if the total cheques drawn in favour of the petty cashier for a month 


amount to, say, jPSO, this same total will be found on the receipt side of the 
petty cash hook, and would remain to be accounted for by the person having 
charge of this fund. On the payment side the particular headings of the 
expenses columns must to a very large extent be settled by the nature of 
each particular business. For instance, as lias already been pointed out, 
if wages and salaries are paid by the petty cashier they should be passed 
through this book, and a separate column should be provided for the 
purpose of keeping these entries clear and distinct from all other entries. 
Similar remarks apply to the question of carriage; and cartage, and it 
rnay also be advisable to keep distinct "stamps" and "telegrams" and 
other charges of this nature, which, although small in themselves, are of 
such constant occurrence as to amount to a fairly respectable sum in a 
short time unless they are carefully watched. The idea of this columnar 
method of recording trading expenses is not only to avoid the inconvenience 
of posting a large number of detailed items, but also to afford a ready means 
of comparison at short notice. It need hardly be pointed out that the 
changes may be rung on the headings and number of columns as oftcn N 
and so long, as desired. There is no limit as to the number, and whether 
one or fifty be employed, the question of effectiveness will not in any 
way be prejudiced. 

Gathering the Threads.- The questions arising out of the proper 
treatment of sales, purchases, cash receipts and payments, &c., having now 
been touched upon, -the next important matter in the general accounting 
procedure is the gathering up of the ends of the threads, so that the 
trader may have, as it were, the reins of the business in his own hands. The 
first step toward this end is naturally a complete and accurate stocktaking. 

Many traders are very prone to think that stocktaking is a periodical 
nuisance, and that actually it is not of any great value. They walk 
round their establishment, and imagine that they can on their shirt-cufl', 
so to speak, jot down sufficient data to enable them to arrive at what 
they call an "estimate" of the stock. 

In almost any business this particular method would be decidedly un- 
safe, and, with regard to the general necessity of a proper stocktaking, the 
retailer should not need to be told that, without this inventory, any 
figures which he may extract from his books would be not only incomplete, 
but decidedly misleading. If the actual stocktaking is therefore an absolute 
necessity, it follows that it must be properly and accurately taken. 

There should be no estimate made where actual figures can be obtained, 
and although it may be in some concerns that the stocktaking period is 
one of trial and inconvenience, the end justifies the means. All weights 
should be carefully recorded, and small articles counted, the prices being 
of course entered at cost or market value, whichever is the lower. This 
is necessary in order to avoid anticipation of profits, for it will readily 
be recognised, no doubt, that if the stock is taken at selling price, when 
the goods are actually sold in the succeeding period there will be no profit 
thereon, because it has already been tak'en into account at a previous date. 
If the actual taking of the stock is likely to extend over many days, some 
record should be made of the sales which take place, and the goods which 
are received, during the progress of the inventory, and an adjustment 




made accordingly. For instance, take the case of a trader who is closing 
down his books on March 31 ; he commences to take stock on the 28th 
of that month, and finishes it, say, on April 4. On the 29th March 
certain goods are sold from a room or department, the contents of which 
have already been recorded in the atock book, and on the 2nd April goods 
are received and placed in another room or department, the stock in which 
is not recorded until April 3. In this instance, the cost price of the 
goods sold on March 29 must be deducted from the stock book, as also in 
the case of the goods received into stock on April 2. Great care should 
be taken that no goods are included in the stocktaking unless the invoice 
relating thereto has been received, and has been passed to the credit of 
the supplier's account, otherwise the trader will find himself recording the 
asset without making a corresponding provision for the liability, thus 
making a false profit to the extent of the value of the particular goods. 
In order to watch this matter as carefully as is necessary recourse should 
be had to the goods-received book mentioned above, and in those cases 
where the lines are left blank, or the corners are uncut, showing that, no 
invoice has been received, application should be made to the suppliers at 
once before the figures are final ly put together. It is necessary, of course, 
that any outstanding liabilities which may not be the subject of invoices, 
such as rent, rates, taxes, gas, water, electric light, &c., should be accounted 
for. In addition to these, payments may have been made under expense 
headings which have not fully expired at the date of the balancing period. 
For instance, insurance is always payable in advance, and if a balancing 
period supervenes before the premium has expired the unearned portion 
should be carried forward to the next period's account. The following 
form will show the method of reserving for rent, and will serve as an 
illustration of the principles involved : 











Jan. 20 

To Cash i , ; 



Jan. 1 

By Amount of Rent) 
duo to dato. ./ 



Apl. 10 

Do. r v i 



July 15 

Do. , 



Dec. 31 

Transfer to Profit) 
and Loss AccounJJ 


Oct. 14 

., Do. . . 




Pec. 31 

Reserve for Rent\ 
due to dato ) 








Jan. 1 

By Amount* of Rontl 
due to date / 







The item standing to the credit of the lower portion of I ho account will 
appear in the balance .sheet as a liability, while the top half of the account 
will, as indicated, be carried to the debit of profit and loss account. 

With regard to unexpircd premiums, these will be brought down on the 
debit side of the insurance account, and v;ill, of course, appear in the balance 
sheet as an asset, together with any other items of a similar nature^ under 
the general heading of " Sundry Apportionments." 

Having thus ascertained that all liabilities have been brought into the 
account, the balances of the various ledgers should be struck and carried 
to a schedule, the balance of cash on hand and at bank being of course 
included. If the posting has been accurately made, the two sets of 
balances, debit and credit, will be found to agree. This statement is 
called a trial balance, and from it an allocation is made as between profit 
and loss account and balance sheet, all revenue items going to the former, 
and all items in the nature of assets and liabilities to the latter. The 
form of these statements may be gathered from a perusal of the article on 

There now remain one or two special points which, while not of general 
application, are sufficiently important to merit attention. In the forefront 
must be placed questions arising where a workshop or jobbing department is 
run as part of the business. For instance, most ironmongers execute small 
repairs, and many other businesses find it necessary to keep a department of 
this kind. It will be seen at once that some record of each job must be kept, 
if it is only in order that the customer's account may be property charged, or 
if the transaction be one for cash there is still the necessity of arriving at the 
cost of the work executed. In order that the cost price of the repairs may 
be accurately ascertained it is essential that the record should include, and 
distinguish between, time and materials, and for the purpose of identification 
each job should be the subject of a number, and be known by that number 
until it is completed. A ticket or label bearing this specified number should 
be affixed to each article, or, if this is not possible, then the number should be 
chalked or painted on the subject-matter of the repair. No particular ruling 
is necessary, so long as the record includes the number of the job, name and 
address of the customer, short details of the work required to be done, and 
columns for the time and materials spent and consumed in connection with 
it. The particular form and size of this register will vary, naturally, with 
each business, but so long as the main principles are borne in mind the trader 
may use his own discretion as to what conditions he adopts. In large 
establishments, an assistant is usually relegated to the duty of delivering 
materials to the jobbing department. The foreman in charge of the 
workshop gives requisition tickets for the goods lie requires, which will 
represent the amount of materials handed over to that department, and 
as each should bear a job number they should be charged under that job 
number until the work has been completed. In a similar manner each 
workman should record on a time card the amount of time spent on each 
particular job. These items will have* to be carried to the debit of the 
job number, and when the work has been finished it will be at once 
apparent that a certain amount of time has been spent thereon, and the 
materials consumed will also be recorded. From this basis the charge 


made to the customer can bo arrived at. The total amount of wages 
paid in the jobbing department should naturally bear some resemblance 
to the total wages charged to the various jobs, and although all the 
workmen may not be engaged on particular jobs for the entire number 
of their working hours, it is always advantageous to know what time has 
been spent on work which is not chargeable to customers. Leakages in 
tho nature of the waste of time or labour can be easily detected if this 
plan is followed. When the work has been completed, of course an entry 
is made in the sales day-book, or the transaction is treated as a cash sale, 
according to the circumstances, in a similar manner as if the article had been 
sold over the counter in the usual way. 

The next point to which attention may be directed arises where the 
business is acquired by purchase or otherwise. One of the most important 
matters which a retailer under these circumstances should consider, is the 
method of arriving at a proper statement of his financial position the 
moment he commences business. If the business is built up from an 
empty shop, of course the records will complete themselves in due corpse, 
but where the business is purchased, if there has been no valuation of 
stock a proper inventory should be made at the time of commencing 
business, and a correct statement of assets and liabilities should be drafted 
in order to arrive at a clear starting-point, because, if this starting-point 
is lost in obscurity, no matter how carefully the records are kept during the 
period of trading, and no matter how careful the final round-up of the figures 
may be, the result shown will be quite unreliable for obvious reasons. 

The foregoing general observations will apply, more or less, to such 
traders as butchers, fruiterers, greengrocers, ironmongers, stationers, &c., but 
in connection with some trades there are certain special points which are 
indicated in other articles. See for example, GROCERS' ACCOUNTS ; 


RETAIL STORE BUYING. The secret of the organisation of a big 
store is never quite realised by the outside public until they know the 
actual position and duties of the buyer. The word itself is not very illumi- 
nating, and one is apt to regard the buyer as a man whose duties consist of 
seeing trade representatives and purchasing the necessary stock dealt in by 
his firm. As a matter of fact, in the economy of store management the 
buyer plays a much more significant part. 

The actual management of a store is usually carried on by either the 
proprietor himself or a managing director, who interprets the policy of a 
board, and next in importance to him in store organisation comes the buyer. 
It would be a far more illuminating title to call him a departmental head, 
because this is practically what he is in fact. It is impossible for the manager 
of a big store to supervise the detail work of any department, and he depends 
for the efficiency of his operations on the services of experts who control the 
various branches of the business. T|ie book-keeping of the store which runs 
many departments is usually founded on the principle that each department 
is a separate undertaking. For an accurate idea of this method the reader 
is referred to an article by Mr. John Lawric, of William \Vhiteley\s, Limited, 
on STORE MANAGEMENT, which appears in this Encyclopaedia. 


Next in importance to tho store manager conies the buyer, and he is 
really the head of his department. His duties are frequently the problems 
of a small store-keeper. In the policy of administration he is credited with 
an amount which represents virtually the capital of his department. His 
department, for instance, may be carried on, on a credit of ^2000, and that 
limits the amount he may outlay on the conduct of his section of the 
business. He is expected, according to the nature of his department, to 
turn this amount over so many times a year at a varying profit, which is 
largely determined by the goods in which he deals, and of course he is 
expected to maintain his profits each year and to show tangible progress. 
Practically so long as he does this, his conduct of the department is rarely 
questioned by the manager. 

Within the limits set him by the policy of a house, the buyer of a 
department is a free agent. He is practically in the position of the pro- 
prietor of a business operating on a certain amount of capital, and within 
the limits of his capital he has the sole right to determine the policy to be 
pursued in his department. He buys what he thinks will sell ; he sells at 
the price which his experience shows him is necessary to secure the right 
profits, and he supervises practically all arrangements made for the selling 
of the goods. He is in charge not only of the buying, but of the handling 
of the stock, and his duty is to supervise the department in every detail 
associated with salesmanship. 

Most big store managers reserve to themselves the right of making 
appointments. Appointments would rarely be made without consultation 
with the buyer, and seldom ended unless by direct complaint on his part. 
The store manager who makes appointments does not supervise the work 
done by any given member of his staff, and the control of the departmental 
hands must always rest upon the buyer in charge. He is also responsible 
for the methods pursued by his department the window-dressing, the 
methods employed by salesmen, and the discipline of the staff; and if he 
did not administer the actual advertising policy so far as it related to his 
department, the central advertising department would not act without 
ample consultation and a full understanding of his needs. 

lioughly speaking, he is the store-keeper within the store ; for the modern 
store is nothing less than a collection of many businesses, and the buyer in 
each department is practically the head of a subsidiary business. In the 
store itself buying is a position of great responsibility, and authorities on 
store management agree that a house largely depends on its choice of buyers. 
Every store which appoints the wrong buyer is weakened in that department, 
and a satisfactory solution is not made until the manager interferes and 
remedies the cause of the weakness the buyer who sets the policy. It is 
naturally to the interest of the store manager to have efficient men in all 
departments ; because directly he is satisfied that he has the right man, 
the burden of detail management is removed from his shoulders. In the 
retail trade, positions of buyers are coveted because they represent the 
highest positions in store organisation short of actual control, ' and the 
modern store manager of to-day nearly always comes from the ranks of the 

The earning capacity of a buyer in a large business depends largely on 


circumstances that is to say, on the importance of his department, the 
amount of its turnover, and the margin of its profit. The buyer in an 
average department would have no difficulty in securing an appointment 
worth 300 a year, while there are some departments in which the heads 
draw salaries of from ct'500 to 1000 a year. Qualifications are a complete 
knowledge of the trade, which is only to be gained by starting as a youth 
at the beginning, and going tlnough every side of the business, from 
apprentice to head salesman, and by serving in various types of businesses, 
from the small country store to the large city shop. 

RETAIL TRADE : Causes Of Failure. Many business men who begin 
their careers successfully complain that as time goes on they have a difficulty 
in holding their places in the business world, and their chief grievance is 
that competition is too strong for them. This is particularly so amongst the 
great army of retail traders whose businesses are imperilled by the modern 
tendency to the establishment of the large store. Face to face with the 
local branch of a large chain of shops, the trader on the spot is apt to 
ask, What can I do to prevent such competition ? and every adverse con- 
dition that operates against him in his business is put down to the inroads 
of these huge concerns. As a matter of fact, the branch store which is 
one of a chain of many stores, is serious competition for all traders in 
the same Hue, but it is by no means conclusive to the trader who is enter- 
prising. While it has many advantages in buying, it has also a great 
many disadvantages in selling. To begin with, it cannot possess the same 
local knowledge as the trader who has been established in the small town 
for many years; nor can it be conducted in the elastic manner which 
follows a knowledge of local conditions. The branch establishment often 
shows the local trader many points in store-keeping which he might have 
realised for himself if he had not been too conservative or too apathetic. 

The branch store is usually better planned, better fitted, and better 
furnished. It often carries a wider range of stock, and frequently it is 
better staffed than its competitors. But these advantages are by no means 
the monopoly of a big financial undertaking which is establishing branch 
stores in every town ; they could all be duplicated by the individual trader 
who was managing his business on modern and up-to-date lines. Another 
disadvantage of the branch store is that it :s nearly always strictly con- 
fined to a cash and counter trade, and very rarely attempts an intimate 
local trade. The necessary local knowledge which would make the giving 
of credit safe is not usually possessed by such a concern. These are the 
advantages which the local trader always possesses. His knowledge of his 
clientele enables him to give credit with a certain degree of safety, and 
he should be able also, by delivery and by canvassing, to be in close touch 
with his customers. 

The great trouble of the average local trader is that he is too con- 
servative in his methods. Very often he has succeeded to a business and 
has been trained by his own parents, which roughly means that he has not 
been subjected to the discipline which an ordinary store would enforce upon 
its assistants. Going into the business as a youth, with relatives as Ins 
teachers, the way has been made easy for him, and he has come to look 
on business from the point of view of the proprietor. The tendency of 


the proprietor of an oM-established business is to regard it as something 
which produces him an income, and it very frequently happens that he 
fails to realise that for the income which has been taken out of the busi- 
ness for some generations, the establishment has had to render some service. 
A retailer brought up on these lines is too apt to consider his public as 
servants of his business, somewhat unaccountably, and voluntarily contri- 
buting to his income, whereas the store managed on business lines usually 
starts out with the opposite point of view, regarding itself as the servant 
of its public, whose convenience has to be studied at every point. 

This may sound a simple point to state, but it is the secret of much 
apathetic shop management in this country. The perspective of the shop- 
keeper is wrong. One can choose town after town and iind the individual 
shopkeeper neglecting the most elementary principles of store-keeping. lie 
does not advertise, or if he does, it is in a perfunctory sense ; the fixtures 
that were handed down generations ago are the fixtures he uses to-day ; 
the lighting scheme was very often put in when gas was first introduced, 
and as a consequence the shop is dingy and badly lighted at nightfall. 
The windows, too, are of a type that served twenty or forty years ago, 
and in matters of window display they cannot make any show against the 
up-to-date store, which has pressed into service modern design and has 
dressed its windows with the assistance of a capably trained window-dressscr. 
The result of such a process is that the shop of the private trader very 
often does not compare in appearance with the shop of the monopolist 
who is busy establishing branches in every centre, and the public are not 
slow to appreciate the advantages of the better shop over the one which 
presents so poor an appearance. 

Then again, the conservative trader very seldom handles his stock in 
the same way as the branch of a huge store. Here again, the methods 
of his predecessorsthe methods he has learned years before suffice him. 
He cannot see the necessity for up-to-date fixtures which will either show 
his stock in a presentable manner or contain it in an orderly fashion when 
it is not on show. In such shops, one finds the stock in hopeless disorder 
when a customer wants a certain line of goods ; or stock is left lying about 
in such a way that it is soiled, and the trader is compelled to offer goods 
which have lost their freshness. Even apart from the inconvenience of 
badly stored stock and the undesirability of showing soiled goods, the 
general effect produced by a disorderly arrangement has a bad influence 
upon the mind of the customer, who must contrast it in his own mind 
with the newly established store so smartly fitted up, in which everything 
seems to have its proper place and can be produced in an orderly manner 
directly it is wanted. 

The difference between the methods of a big retailer and a small indi- 
vidual trader is very often one of mere arrangement. The company con- 
ducts its business, asking itself always, " How can the thing be done 
belter?" The individual trader settle? down to the opposite extreme and 
is inclined to make the resources which have lasted for generations serve 
year after year, even when in his own mind he is convinced that they are 
not entirely satisfactory. The big store usually provides for improved 
methods, setting apart a portion of its income, and allowing a certain 


amount for depreciation. The old-established individual store, on the 
other hand, rather resents any expenditure on the mere problem of con- 
ducting the business itself. The selling proposition in the individual shop 
is also of tea at a disadvantage when compared with the up-to-date methods 
of a company with many shops. Very often the proprietor of the smaller 
business has been engaged in the same business all his life. He has grown 
up witli it, and grown used to it, and it takes him all his time to see any 
flaw in his own business methods. The branch establishment of a big store 
is usually under a manager who has been trained to store methods, and 
when he gets responsibility he is still under the inspection of an official 
who is also imbued with ideas on up-to-date stoic- keeping. When the 
branch manager shows a tendency to become slack in his methods a 
tendency which is always a characteristic of advancing age and security 
he is usually pulled up pretty quickly by his branch inspector. In the 
case of the privately owned store, the reverse is the case. The man at 
the head has gained his experience largely in the one business, and with 
advancing age and prosperity he is not inclined to unduly exert him.jelf 
in improving his own methods. Indeed, the day comes when (even early 
in life) he is content with the methods that prevail, and regards any 
innovation as inconvenient to his personal comfort. That attitude which 
may be discovered in himself imperceptibly, sets the tone of the whole 
establishment, and means the difference between prompt and aggressive 
selling service and salesmanship which is scarcely sufficiently interested to 
effectively deal with a customer at all. The customer himself who samples 
a store of the new type and a store of the old type is again forced to 
contrast the prompt, ready, and tactful service which is given to him in 
the one establishment with the slow, casual, and nonchalant attention which 
is too often a feature of the privately conducted business. 

These are general indications of the weak spots in the privately con- 
ducted store, and they arc frequently observable in the business of the 
man who complains most of increasing competition. These are grave 
weaknesses in his business, and they must always place him at a great 
disadvantage in conducting his operations against the up-to-date store- 
keeper, but when he complains of the keenness of competition on the part 
of the latter, he docs so in a tone which suggests that he regards the 
position as inevitable. As a matter of fact, these grave objections to his 
business conduct could be altered by any man who had the necessary 
interest in his business to realise his deficiencies and the necessary initiative 
to secure a revolution of his methods. GEO. EDGAR. 

Late Editor, "Modern Business" 





SALES PROMOTION. The difficulty that most business men experi- 
ence is to increase their sales without pacing too high a price for the extra 


turnover. It is comparatively easy to increase sales at a price, but it is 
difficult, in view of competition, to obtain fresh business without exceeding 
in cost of advertising and sales promotion the profit which will consequently 

It is only during the last few years that sales promotion has been con- 
sidered as a science. It covers every selling operation from the time the 
goods arrive in the showrooms until they reach the customer not merely 
the actual purchase, but every business move that contributes to the pur- 
chase. Most of the operations are not new, but until lately there has been 
comparatively little care taken that they should be welded together into one 
coherent and purposeful organisation. 

The component parts of a selling scheme differ with every trade and 
with every business in that trade, and indeed with every department. The 
underlying idea may be the same, but the methods and operations in detail 
have to be reconstructed and rearranged for every purpose. It is therefore 
impossible to lay down any hard and fast methods that will be found 
applicable to various businesses. The chief thing is to realise the underlying 
principles and to learn to take a comprehensive view, bound up with a sincere 
respect for every point of detail, however minute it may appear. 

One sometimes hears more or less portentous arguments as to what 
should be included in the selling scheme and what should not. It seems to 
me, however, that it is perfectly easy to arrive at a decision on this point if 
we remember that every time we come into contact with a customer, whether 
he be past, present, or prospective, we make an impression, and that impression 
is either good, bad, or indifferent. It either helps to sail or it raises an 
obstruction between you and your customer, or it fails to advance your 
cause; and if we will only consider how many opportunities the average 
business man loses in the course of a day, we shall begin to realise the 
importance of respecting the details of sales organisation. It follows that 
every advertisement in the daily press, every poster, every label used on the 
package, your notepaper, your salesmen and their methods, your travellers, 
the following up of your inquiries, your delivery system, your methods of 
collecting accounts, everything which helps to build up that confidence and 
goodwill between yourself and the customer both of which are essential to 
satisfactory business every opportunity to create an impression in the mind 
of your customer requires to be considered under the heading of sales 

You may be perfectly equipped and organised in every one of these 
details but one, and yet that one can very likely undo all the good that the 
others have accomplished. It is important you should realise this point, 
because once you create a bad impression it is very difficult to remove this 
from a customer's mind, and impressions are sometimes made unconsciously. 

It is of vital importance that all branches of sales promotion adver- 
tising, supervision $f travellers, window and showroom display, training of 
selling staff, follow up of inquiries, &cf, should be co-ordinated under, and 
controlled by, one man, the supreme director of all business activities that 
promote the sale of goods " The Master Salesman." This is a point not 
always recognised. In most businesses these various sections would be 
under the control of a partner or director ; in very large concerns they are 


sometimes divided and not properly controlled, with the result that the 
organisation, though perfectly equipped, does not work smoothly. For 
instance, the salesman in the showroom may riot be in touch with the special 
advertisements of the firm, and so customers attracted by these advertise- 
ments come to the showroom, and the salesman is unable to follow up the 
good first impression formed in the customers"' minds. The result is loss of 

A co-ordinated selling campaign is essential to every undertaking. The 
selling scheme will be based on one root idea. This may be the idea under- 
lying the business itself, because if we come to analyse the question, we shall 
find that most businesses are built round an idea. It may be to sell to the 
public goods of a high artistic value, it may be to sell goods cheaper than any 
Competitor, itfmay be to sell goods of exceptional quality, or to pack them 
in a particularly attractive and convenient form, or to give special terms of 
freight. Whatever the main idea, it should permeate all the operations of 
the firm. It may be, of course, that a firm having one, main idea will put out 
a scheme, possibly a departmental scheme, having quite another subsidiary 
notion at the back of it. Before that scheme is started the master salesman, 
who, according to most organisations in this country, is the advertising 
manager (though this is not the right name for him), should have clearly 
outlined in his own mind the main principles of the scheme, and see that 
every operation on the selling side of the business forges a link between the 
customer and the actual sale. 

Advertising. -Advertising is, of course, one of the most important 
features of any selling campaign. I have already said that the advertising 
manager is usually, in this country, the master salesman of a business. This 
is because the very nature of his training gives him a better grasp of the 
business, and a better knowledge of conditions from the customer's stand- 
point, than any one else. He is really more than an advertising man, how- 
ever, and should control the whole of the selling organisation. In America 
he is frequently called the sales manager, a title which, on the few occasions 
employed in this country, is sometimes taken to mean manager of salesmen 
a mere gang boss by comparison. When advertising is conducted upon the 
principles I have suggested, and is co-relative w^tli all the other machinery of 
selling, it is likely to be sane and to be divested of many of the frill ings and 
mystery with which some men are accustomed to surround it. After all, 
advertising is merely " making known," and generally it succeeds in pro- 
portion to its simplicity, directness and sincerity. There are a great many 
ways of " making known," and that accounts for the fact that there is room 
for men of intelligence and experience in the advertising field. But as I 
have already stated, when an advertisement is considered not as something 
apart, as something sacred, but as part of a selling scheme, and is judged by 
the amount it contributes to the general business, we get rid of a lot of 
nonsense which is usually talked of in this connection. Ad\ertising is a very 
big subject in itself, and is quite outside the scope of this article I mention 
it as being incidental to the general selling campaign. 

One piece of advice I always like to give to advertisers is, to get as near 
as possible in their advertisements to the arguments given by the successful 
salesman when actually selling to a customer. He must have clearly in his 


mind answers to the following general questions : " Why should the public 
want my goods ? " and " Why should they huy them in preference to those 
of my competitors ? " 

The underlying idea to which I have alluded should supply a sufficient 
answer to these questions. By keeping in constant touch with the salesman, 
the advertiser will also find out what are the points of resistance in the minds 
of customers, and he will learn to overcome them in future advertisements. 
Of course, some selling campaigns practically begin and end with the adver- 
tisements, the intention is to sell goods direct without the intervention of 
any salesman, or without obtaining personal contact with the customer, and 
quite a sharp line must be drawn between this class of scheme and those 
which aim merely to bring the customer into the showrooms with the view 
that the salesman will complete what the advertisement has begun. With 
regard to advertisements designed to sell through the post, which are com- 
monly called mail order advertisements, it should be interesting to remember 
that those who are inserting them do so with a definite knowledge that they 
must bring in suHicient sales to pay for the cost of the advertisement, other- 
wise the business must cease. It is interesting to watch how free most mail 
order advertisements are from the peculiarities that are affected by what we 
may call "general publicity" announcements. The frillings are all gone, 
and in place is generally a simple direct description of the article, and all 
the particulars that a customer requires to know before purchasing. A mail 
order advertiser who has succeeded for twelve months, knows more about 
advertising than a general publicity advertiser who has been at it for twenty 
years ; he has proved his knowledge and knows how to buy his business. He 
is a Master Salesman. 

A great number of advertisements, however, are designed to do one of 
three things, viz. to bring customers to your showrooms; to bring orders by 
post; and to bring applications for catalogues. It is possible to "key" the 
results which follow under the headings two and three fairly conclusively; 
but there are many ways to judge an advertisement, so far as it succeeds in 
bringing customers to your shop, if close touch be kept with the various 
departments. We will assume that the advertisement, as an advertisement, 
has succeeded, but it is only a link in the chain of sales promotion. From 
this point the matter is often removed from the hands of the advertising 
manager and is left entirely to the salesman. The salesman is often con- 
sidered as belonging to quite a different section to the advertising, and some- 
times does not even know what advertisements are appearing, with the 
consequence that he is unable to make the best of his opportunity. Adver- 
tisements may be good or bad, but if they have succeeded in bringing 
customers to the showrooms, it is important that the salesman should 
thoroughly understand the line of argument which they contain, so that he 
may be able to supply further information in the same direction. If the 
salesman does not realise the argument, or tries to adopt a new attitude, or 
does not understand what the customer has in mind, the effect of the adver- 
tisement is almost nullified, and the customer is not likely to purchase. The 
remedy for this is simple. Let copies of all advertisements and leaflets be 
posted in their respective departments each day, and let it be obligatory on 
the part of the selling staff to study thess advertisements carefully* and be 


prepared to carry on the same lines of reasoning. It is also desirable that 
the salesmen should be encouraged to discuss the advertisements with the 
advertising manager. 

Inquiries for catalogues open up a large field for the activity of the 
master salesman. In regard to the question of catalogues, there is much 
diversity of opinion. Some favour a general catalogue sent out alike to 
every applicant, while others support the system of sectional catalogues. If 
the advertisement can be worded so that applicants can be induced to make 
inquiries for special lines, the latter system will be best. It is cheaper, and 
permits, moreover, of concentration of energy into definite channels of sales- 
manship. If one knows the particular goods in which the inquirer is 
interested, it is clearly far easier to induce him to become a customer. If 
it is desired to call his attention to other departments of the firm, there are 
many opportunities for doing so after the first sale has been consummated. 

The following up of inquiries is a difficult and fascinating proposition. 
To be successful it requires to be made the subject of the most carefil 
organisation organisation which is at once relentless and elastic, collective 
and personal in its effects. It would be impossible to outline a perfect 
scheme to suit all businesses, or to be at all dogmatic on the details of a 
follow-up scheme, so much depends on the nature of the goods, the policy 
of the firm, and the class of clientele reached. If, however, the nature of the 
goods makes it at all worth while to follow up individual inquirers, it is best 
to do so by the aid of a card system, arranged alphabetically as an index and 
chronologically as a reminder, or, as it is commonly called, a tickler, and 
except in the case of special treatment to handle inquirers by "form letters." 
These "form letters" will be printed in exact imitation of typewriting, and 
the names and addresses carefully matched, so that it is impossible to tell the 
letter from a specially written communication. The intervals between send- 
ing these letters and the whole scheme will be arranged by chart, so that all 
the advertising manager has to do is to write the letters, and leave the rest 
in capable hands. The question of follow-up is a very difficult one, and its 
importance not always fully understood. It is also a very costly one, but in 
view of the first cost of all inquiries, I think it is unreasonable to leave them 
unattended to, after catalogues or other replies have been sent to the first 
inquiries. A follow-up system, however, requires to be eminently sane, and 
the results should be carefully analysed in order to show that the probable 
result is sufficient to repay the cost. 

Training of the Selling Staff. In addition to having the selling staff 
thoroughly mi fart with the goods they are offering and the lines of reasoning 
employed in the advertisements issued by the firm, the sales manager should 
ensure that each of his subordinates in the showrooms has been instructed in 
the principles of good salesmanship. 

A detailed account of such an educational system would be out of place 
in this article, but it may be suggested that the training; should take place 
early, when the assistant first enters fche business, and that he should not be 
expected to devote his hours of recreation to this form of education. An 
energetic head of a department should at all times be on the watch to note 
the manner in which his subordinates approach and persuade the customers 
vn. o 


of the firm, and should make a point of advising them, in a friendly and 
tactful spirit, of any improvement that seems to him needful. 

With the travellers a somewhat different problem is presented. The 
traveller is not under the eye of the Lead of a department in the same way 
as an indoor salesman, and reliance must be placed on his sense of con- 
scientiousness and personal enthusiasm. He must be judged by results, 
and these must be analysed with care and compared with results in former 
years, or results in similar districts, in order to arrive at a true estimate of 
his value to the firm. 

In view of the rather feverish desire on the part of some Englishmen to 
Americanise their own methods, I would like to urge the following con- 
siderations. I am as ready as any one to admit that Americans appear to 
have exceptional gifts for organisation and advertising. Judging from their 
methods and their advertisements, they are for ahead of us as salesmen, but 
their methods arc not always successful in England. The American usually 
iiuds it easier to obtain new customers than we do in England. It costs us 
more than it costs him, but we keep our customers longer, and, therefore, 
we can afford to pay more to obtain them. Whether it is due to the 
strenuous note of the American advertisement or not, I do not know, but 
from what I can gather, Americans are accustomed to read advertisements 
and buy without much regard to the firms that have served them well, 
whereas the merchants in England can afford to pay more attention to 
establishing goodwill, and are more successful in retaining their customers 
when once obtained. W. J CIHNNJLCK. 

SALES RESULTS : A Competitive Scheme. Where the selling force 
has an interest in securing the greatest possible amount of business month 
by month, by virtue of their being paid wholly or partly on commission, it 
would seem at first sight that nothing beyond the extra commission accruing 
from extra elFort could be needed as an inducement to harder work. In 
practice, this is not entirely true, for a man soon settles down to a regular 
output of energy, and does not materially exceed it except under some 
unusual stimulus. Taking the case of a sales agent working entirely upon a 
fairly high rate of commission in a business where the closing of each order 
means a ten-pound note, it would seem as if, in the race for wealth, such 
a man would never leave off work. As a matter of fact, such men gene- 
rally take matters very easily, and, even in their extreme case, an extra 
stimulus is required in a month when an unusual turnover is desired by the 

A prize to the leading salesman awarded every month soon becomes a 
matter of course, and is rarely referred to after the first few months. Unless 
a somewhat ridiculous handicap is placed upon star salesmen, it is generally 
easy to predict who will win such a prize before the month is half finished. 

Unusually good results, and incidentally, largely increased profits, hrive 
been obtained by offering rewards partaking of a personal nature to salesmen 
doing best business. A really useful and specially fitted travelling bag, a 
specially designed article of jewellery ior personal wear, a gold watch with 
suitable inscription, have each in their turn produced astonishing competition 
amongst selling men who could easily have afforded to purchase such articles 


for themselves. It is human to like to have something to aim art, and to 
strive to beat some other contestant, or all of them. 

Such a plan of occasional prize-giving must not often be used if there is 
danger of overstocking retailers through it. It applies more particularly to 
those who are selling something special and not so much to staple goods. 
The idea is that although a man may be doing a good day's work, it is 
generally possible for him to make just one more call before heading for 
home or the hotel. The result of the extra effort, spread over a large selling 
force, tells up wonderfully in a whole month. 

The one great drawback to giving prizes to travelling men is that they 
are likely to wonder too much at the commencement of a month what sort of 
inducements are going to be put up that month, ai.d if none at all are offered 
it is necessary to fall hack upon the extra commission to be secured by extra 
effort. With the best of sales managers and district managers, it is prac- 
tically impossible to tell whether any particular men are really working 
hard or not when they are scattered all over the country, many of them 
hundreds of miles from the base. The giving of a few prizes occasionally 
is well worth trying, provided the contestants are well posted during the 
competition upon the progress of all other members of the organisation. 

SALESMAN AND CUSTOMER. The commercial representative who 
has to depend for his income upon the repeat orders coining from old 
customers knows the vital importance of remaining on good terms with the 
users or purchasers of his commodity. But such selling men form only 
a portion of the fraternity, the remainder being obliged to continually 
look for business that is entirely new, with small hope, in many cases, of a 
repeat order for a long time to come. 

It is easy in such circumstances to be guilty of neglect towards those who 
have already purchased. Great promises are often made to such purchasers 
with assurances of various calls in the future to make sure that the apparatus, 
or fittings, or machine, as the case may be, continues to give satisfaction and 
is thoroughly understood so that the greatest good may be got out of it. 

In the majority of cases the buyer sees no more of the selling man once 
the order has been signed. This is a much greater loss to the selling man 
than to the user. The latter, with the aid of a book of instructions and a 
good deal of common sense, contrives to initiate his staff into the mysteries 
of the recent acquisition. Attachments which might be of great value are 
not understood, and only about half the possible benefits are derived from 
the purchase. At the end of the first few weeks the enthusiasm which led 
to the sale has spent its effects, and the user gradually becomes convinced 
that he was off' his guard in parting with his money. 

Some salesmen, more conscientious than the rest, may make one call to 
see that the purchased article has been properly understood, stay a very 
short time compared with that spent when trying to secure the signature to 
the order, and get away at the earliest possible moment on the pretext of 
pressure of business. * 

Users of special lines of goods must be cultivated if a broad and 
successful business is to be built up. There is an inborn hatred of being 
"done," and once a user gets this idea, trade in his immediate neighbour- 
hood becomes very difficult upon the occasion of a future visit to his locality- 


On the other hand, if the greatest pains are taken to see that every detail 
of the article sold is fully understood and properly used, the purchaser, 
regarding such attention as an act of grace on the part of the salesman, will 
do all in his power to reciprocate. The recommendation of the man who has 
paid his money for a piece of apparatus and speaks of it with enthusiasm is 
worth more in closing a sale than a whole page advertisement in the daily 
press. It is quite possible to secure such co-operation from satisfied users 
that it is not regarded as a hardship to write a letter to a doubting Thomas, 
or even to go a short distance to see him. 

Old hands who really know, on taking over a fresh district, spend as 
much time as may be required to see all the users of the special thing to be 
sold. If one of them is found to be dissatisfied, everything wilhin reason is 
done to bring him to a better frame of mind. In such cases there will be 
found people in the neighbourhood who ought to be possible purchasers, but 
who refuse to entertain the proposition offered. Such is the result of a batch 
of neglected users. 

Once the dissatisfied user is made to see that his original determination 
to purchase was a good one, he will be quite willing to undo any mischief he 
may have made amongst his acquaintances, and, as has often happened, give 
a testimonial saying that now he thoroughly understands his purchase he is 
more than satisfied. Such a letter will clear up many difficulties, but the 
need for it reveals a bad state of neglect in a district. 

Where every user is satisfied and remains enthusiastic, it is a great lever 
in influencing sales to be able to invite any prospective purchaser to make 
his own inquiries, declining even to suggest any specific individual. Of 
course the goods handled must be really good, but it goes almost without 
saying that high-grade salesmen do not attempt to sell anything unsatis- 
factory, for they of all men know that bluff upon the road is a form of 
commercial suicide. 

Where valuable suggestions have been made to the purchaser by the 
selling man, such as improvements in system, better advertising, reduced 
outgoings, the user will be glad to answer any inquiries upon the telephone. 
This will enable the salesman when canvassing to hand in a list of users with 
the invitation to ring up any of them, knowing full well that the answer to 
be received will influence the sale more than he himself could possibly hope 
to do. 

Each satisfied purchaser can be made a junior salesman, although he may 
not know that he is being exploited. It should be borne in mind that the 
salesman proper has one set of ideas about the product handled, but almost 
every user of it will have different reasons to give why a doubtful prospect 
should make up his mind to purchase at once. 

It may be objected that users would require a commission for securing an 
order in the way mentioned. That is not found in practice to be the fact, 
for the simple reason that the salesman has already taken more trouble on 
the user's behalf thin he is asking the, user to take in return. It must be 
put to the credit of the average business man that he is a cut above taking 
money for advising a fellow-tradesman or professional man to buy something 
which he himself has found to be advantageous. 

JJOL any case, means can be found for extending some courtesy to a good 


user, which will be of a slightly personal nature, and not liable to give the 
offence which an oiler of a commission might provoke. So simple a matter 
as satisfying the users in one's district might seem to call for no comment, 
were it not for the well-known fact that in the rush for new business old 
purchasers are consistently ignored. 


SALESMAN'S HANDBOOK. Wherever a selling force exists it will 
pay to gather together from every available source and on all possible 
occasions the difficulties met in selling and the means of overcoming them, 
the objections raised by prospective purchasers, and how they were counter- 
acted. Notes of such a kind, brought together into a mimeographed record 
in the case of a small force, and into a printed book in the case of a Jarge 
one, will materially increase the efficiency of the staff*. Where the nature 
of the goods offered is fully understood by the possible purchaser, owing to 
their being staple productions, the need is not so great, but where the article 
or line of article presented is likely to be more or less of a novelty to the 
possible purchaser, then the salesman's booklet becomes almost a necessity. 
It may be an open question as to whether it is quite fair to the party to be 
called upon that the salesman should have so fore-armed himself. If the 
goods to be sold were shoddy, and unreliable, the practice could not be 
defended, any more than many other things said and done by men who 
would associate themselves with such goods. 

In the sale of high-grade goods by high-grade men, to purchaser!! 
who will derive a substantial benefit from their investment, it is more 
than justifiable to get together those arguments which will convince the 
hesitating prospect in the shortest possible time and the nicest possible 

The use of such a book by salesmen has been quietly going on in a numbei 
of firms for some years, and unusual success has resulted. The material for 
such a book is collected at the periodical meetings of the selling force and 
heads of departments, a stenographer being present as a matter of course 
upon such occasions. Additional matter comes from letters occasionally 
received from selling men outlining difficulties which have not been over- 
come, an experienced salesman investigating such matters and embodying 
the results in the next edition. Where a training school for salesmen exists 
the selling man appointed to conduct it is naturally able to contribute 
valuable material, since he has to get it together in order to make up his 

There is nothing unusual, even in a very small force, in having the most 
successful salesman give his less fortunate colleagues the benefit of his past 
experience on the road in connection with the special goods handled, and 
such hints and advice might just as well be preserved in permanent form as 
allowed to be dissipated as soon as spoken. 

It must be admitted that it occasionally happens* that a prospective 
purchaser has heard of such concentrated salesmanship, but since the hand- 
book will naturally contain hints for effectively combating this phase of the 
question, it is somewhat immaterial, even if the party waited upon refuses 
to argue, for he is far better off talking to a man who has learned his 


business thoroughly than wasting time with an amateur who has never really 
made a study of his work. 

SALESMAN'S MAGAZINE. Wherever a selling force exists num- 
bering more than half-a-dozen men, it will pay to spend time enough to 
produce for them a mimeographed sheet and forward it with regularity. 
Where the number rises to twenty, a printed folder can be afforded; and for 
fifty men or over, a monthly magazine properly printed and illustrated will 
pay a handsome dividend. 

Just as the house organ is of value as an intermediary between manu- 
facturer and retailer, so the salesman's magazine is a valuable means of com- 
munication between management and selling force, as well as between the 
members of that force themselves. 

It will readily be perceived that fifty men selling goods upon the road 
will be continually finding fresh selling arguments and fresh difficulties 
to overcome. In the sum total, there would naturally be a great deal of 
information available and a great deal of information desired. The organ 
of the selling force, be it mimeographed sheet or expensive magazine, fills the 
gap between the two. 

In many concerns, a selling force is scattered over the country, and many 
months or even years may elapse without the occurrence of such a general 
meeting as would bring all the members together. 

It is not sufficient that the management should correspond from time to 
time with each man in turn, neither is an occasional interview at head- 
quarters always agreeable, for many managers would be much astonished if 
they knew how bright a salesman may arrive and how despondent he may 
depart. It is an unfortunate fact that talks with the chief do not always 
produce more business. 

The salesman's magazine does good in many ways, first and foremost 
because it is run with the fundamental idea that the salesmen will contribute 
to it for their mutual benefit. In practice, it is difficult to induce salesmen 
to take time and trouble to relate their difficulties and experiences, for they 
prefer to forget the one, and reserve the other for personal use. Tact on 
the part of management and editorial department will soon remove this 
state of affairs, at any rate to a considerable extent. 

Unless there is some extremely weighty objection, the selling record of 
each man on the road should be published in the magazine, so that one 
member of the selling force will have to find reasons to satisfy himself that 
the other member ought to be permitted to beat him. The spirit of sport 
enters into the thing, and messages soon begin to conic in from the field 
announcing the closing of specially good deals, and asking for the other 
man's figures up to date. 

Since some men have more extensive grounds and greater experience 
than others, a mark is set for each man to try to reach, generally ex- 
pressed in terms of the volume of business expected. The man who 
reaches the highest' percentage of the figures set is proclaimed the leader. 

To sell goods, the salesman needs to know his business thoroughly and 
to have his stock of knowledge added to continually. The salesman's 
magazine is an ideal medium for the purpose of teaching the latest details 
about the goods, competition, new lines coming through warehouse or 


factory, improvements contemplated or accomplished, new branches of trade 
that can be opened up, new difficulties awaiting solution, and new solutions 
of old problems. 

A copy of such a salesman's magazine taken at hazard, includes an open 
letter from the chief to the employees, diagrams showing the growth of the 
business year by year, a description of additions to the factory, particulars 
of a lawsuit won, a salesman's report upon how he succeeded in making an 
unusually good record, details of a new line just issued, a new field for an 
older line of goods, interesting particulars about the opening up of the 
business in a foreign country, experiences upon the road, difficulties and ways 
of overcoming them, and hints upon savings ir personal expenses. Other 
matters of less bulk but equal importance are included, the whole being a 
production calculated to teach and encourage the men upon whom the whole 
business depends. 

Numerous illustrations to enliven the work are used by those houses who 
run salesmen's magazines to the best advantage. Some such publications 
are extremely well got up, and since they have grown from small beginnings, 
it is evident that the proprietors find the proposition a profitable one. 

The pamphlet or magazine referred to cannot conveniently be made to 
serve the double purpose of house organ and salesman's magazine. A sharp 
line should generally be drawn between the two. Many things can con- 
veniently be discussed by salesmen in their own booklet, which would be of 
no interest to possible purchasers or regular customers, and in some cases it 
would be detrimental to publish to the public matters so discussed. 

An expense of fifty pounds a month has gladly been incurred by a 
number of commercial houses for the instruction and encouragement of a 
couple of hundred employees on the road, while the cost with larger concerns 
is proportionately less, since expenses of preparation are much the same for 
fifty copies or a thousand, extra cost for paper and printer's time, &c., being 
the only additional outlay. 

It must not be supposed that such a scht T ie of instruction and encourage- 
ment is only possible in the largest enterprises. It is a question of degree. 
The salesman's magazine can be brought to the greatest perfection where 
the cost can be distributed over a great number of employees, but in a small 
selling force, the four-page folder finds its place, and no stall' is too small 
for a duplicated sheet. It must be remembered, moreover, that the whole 
staff take the keenest interest in such a publication, and matter can be 
included to interest all, although the primary object is to get the selling 
men in line. 

SALESMEN'S CONVENTIONS. The meeting together from time to 
time of department heads and members of selling forces has resulted where 
tried in the greatest satisfaction, and there have been remarkably few excep- 
tions to the rule. Here and there, a business may be of such a nature that 
it is better for the selling men in one department not to meet those of 
another department, especially if a great variation in Income exists, result- 
ing in the possibility of envy and uncharitableness. Even such a difficulty 
is capable of solution. 

As regards salesmen, the greatest value o t conventions obtains whore 
they -are paid upon a commission basis, for then both employers and 


employed are keenly interested in every move that will tend to sell more 
goods. It matters little whether the soiling force numbers three or as many 
hundreds, the rule applies that time should be taken to hold a meeting once 
a week. Where the commission basis applies, the meeting can be held 
after the ordinary day's work is done ; but where the basis is a salary one, 
the meeting has to be held in the firm's time to give satisfaction to all 

A leading salesman who has his territory guaranteed to him is generally 
generous enough to give his newer brother just over the boundary a few 
hints for his guidance. In conventions presided over by a firm but genial 
chairman, selling men soon find themselves relating experiences, bringing out 
difficulties for solution and telling of new methods of closing business. 

The weekly or periodical meeting affords opportunities for the manage- 
ment to discover the real state of feeling amongst the selling men, and many are 
the valuable suggestions made at such gatherings. A discussion of things 
which ought to be done to improve the business will bring out a great deal 
of valuable material where confidence exists between management and men, 
and where it is well known that a man is no worse off for having ventured 
upon a good-natured criticism of methods which need changing. To all 

Earties benefit accrues, for if a young department head lets his youth get the 
etter of him when dictating letters to customers, it is well for both the 
youth and the business that things should out. 

A salesman acting on his own account, would scarcely write to head- 
quarters about competition in his district, for fear it should be imagined 
there that the white feather was becoming visible ; but let such an one ask 
his fellow-salesmen in meeting what they know about the competitors' 5 recent 
efforts, and a great deal of very telling information will be got together in 
a remarkably short time. In the metropolis or very large cities, several 
salesmen can generally be brought together weekly ; but where the force is 
greatly scattered, the meetings are less frequent but just as important. 

Quoting from reports of such meetings between selling men and depart- 
ment heads, presided over by the general manager, one finds the following 
subjects among others discussed: "Does it pay to send personal letters 
to prospective customers ? " " How to work a London territory to the best 
advantage." "New lines now coming through the factory." "Difficulties 
met with during the week." " What can the management do to increase the 
earnings of the salesmen ? " 

At all meetings, a box is used in which suggestions are placed, signed or 
unsigned, by the members present. These are afterwards discussed in full. 
If any complaints are clue, they find their way into the box with a suggestion 
for improvement. 

Ten men on the road are all familiar with many things which are common 
to them, but each one of the ten knows many things which are peculiar 
to him. In convention, such things, many of them valuable aids to selling, 
are thrown into the common stock for the good of all. 

Men on the inside of a business, who have never sold goods on the road, 
make some bad blunders from time to time, and greatly hinder the men 
whom they are appointed to assist. The best thing for all heads of depart- 


ments is to go on the road occasionally, but since such advice is not easily 
followed, the next best thing for them is to meet the men who are getting 
the business as often as they have the opportunity. On the inside of a large 
concern, one soon becomes buried in a roll-top desk, and loses touch with 
conditions in the Held. The periodical meeting with the selling force 
removes much of this disability. 

The advertising department derives great benefit from meeting the 
selling men in the presence of the management. Many a booklet has been 
foredoomed to failure because it contained some assertion which the selling 
men could not endorse, and which they consequently destroyed instead of 
using. Dummies are readily submitted to the meeting, and suggestions 
taken while there is still time. 

In a number of commercial houses, heads of departments regularly meet 
the management at stated interval:! to discuss details of the business. Such 
meetings bring out the best that is in a man, for each one who has a spark 
of ambition desires to shine, and none can expect to rely upon laurels won 
in the past. Errors in running a department are speedily corrected in the 
meeting room, while the presence of a head of department for a couple 
of hours, without the need for excusing himself, is some indication that his 
department is well enough organised to run itself for a time. 

In a few very large concerns, committees formed of heads of depart- 
ments possessing the needful expert knowledge are appointed and made 
responsible for certain features. Thus the buying of new material for 
future requirements would be handled by a committee which would include 
the treasurer, chief engineer, works manager, and others intimately connected 
with such material in the case of an engineer's shop. Such a means would 
prevent the buying by one man of material which the man who had to 
use it had found to be faulty in the past. Meetings of such committees 
usually take place once weekly, and the management naturally attends when 

SALESMEN AND DAILY REPORTS. In addition to making out 
orders secured during the day, many commercial representatives arc required 
to make out a daily report dealing with each call made, or at least with every 
new call. There is always a difficulty with a certain percentage of men in 
getting a correct report of their work in the field : that is because nothing 
much results from their reports, or because they do not understand that 
the information contained in them is regularly used for the joint benefit of 
themselves and their employers. 

In some concerns, there is a continual feeling of insecurity of tenure, 
owing to numerous changes in personnel or in districts, due to a continual 
cutting up to make room for more and more men. Under these circum- 
stances, a salesman feels that he is spending a good deal of valuable time in 
order that some new-comer in the future may pick up the thread with a 
minimum of loss of business. Unless the selling man sees some tangible 
benefit resulting to him personally, and sees it ofteft, he will not report 
correctly. He will not report wrongly, but will be negligent. 

If the making out of a report results in the writing of a sensible and 
useful letter, or even the dispatch of advertising matter indicated by the 


salesman, then he will naturally delight in sending in such reports as will, in 
the aggregate, form the basis of an exceedingly valuable mailing list. If he 
hears from some friend on the inside that reports are tossed into a basket 
and left there for days or weeks together, then he will act:, or fail to act, 

Daily reports should be made out and mailed daily, and the fullest use 
made of facilities at headquarters for the sending out by a special department 
of a fine scries of facsimile or special letters and pamphlets. The man on 
the road should have the absolute assurance that when he asks on his report 
for a pamphlet or follow-up letter to be sent, it will go out on the same day 
that his report arrives. Otherwise, his calculations are so often upset that 
he ceases to formulate any definite campaign for working his territory. 

Names and addresses from reports should be promptly entered in lists or 
card index, so that when the advertising department is sending out a special 
piece, the necessary envelopes can be ready at short notice. In some cases, 
it is well to differentiate between likely buyers and those who arc only pos- 
sible purchasers, and then costly pieces of advertising need only be sent to 
those cases where results can most reasonably be expected. Less costly and 
larger issues can be sent to the entire list. 

Great care must be taken by outside men to give correct addresses, and 
they will take the proper care if it is explained to them how fatally easy it 
is for a man whose business is at the corner of llcgciit Street and Oxford 
Street, to be differently entered at various times in reporting, with the result 
that he receives two or more of everything, than which nothing more seriously 
discounts the value of good advertising matter. 

When daily reports are sensibly used the salesmen will render them regu- 
larly; but if they are not so used, it will be found that they will decline, 
either virtually or actually. 

SAMPLES : How to" Show them. The methods adopted by the com- 
mercial representatives of to-day are the survival of the fittest in the great 
majority of cases. If the samples to be shown are light, they can be trans- 
ported by hand in one or more cases or bags adapted to the purpose. This 
is the simplest of sample carrying, and calls for no special comment. Where 
the samples are bulky or heavy, a brougham or travellers" " bus" is requisi- 
tioned in large cities. So far, reference is only made to carrying the goods 
to the probable purchaser, but in many directions it has become the rule 
for the traveller to engage a "stock-room" at a hotel, where his samples 
can be displayed, if not to advantage (for the surroundings arc usually 
cheerless), at least in their entirety. A traveller in the boot trade, carrying 
several large baskets ("skips") of sample boots, or as many heavy cases, 
would not always find ample accommodation for display at the shop of a 
customer, and he must perforce bring the customer, or his buyer, to the 
goods instead of taking the goods to the buyer. Moreover, the distractions 
of the shop are avoided, and the traveller is not liable to interruptions when 
trying to close a deal in his stock-room. 

In all such cases, the buyer is more or less of an expert, and needs no 
detailed explanation of the articles offered to him. In addition, he knows 
fairly well the needs of his shop and the season. He is "in the market," 


for he needs to buy from somebody in order to keep his shop stocked, and 
as a result of repeated visits, buyer and traveller are well known to each 
other. Personality counts for a great deal, and if trading has been satis- 
factory to both parties, business may be done for many years. The traveller 
knows, therefore, what to present to his buyers* It is useless to offer cheap 
stuff to a high-class house, just as the reverse is partially true. 

It will be seen that in ordinary commercial travelling the packing of 
samples, their transport to the next town to be visited, their display in the 
stock-room to buyers, and their subsequent re-packing, become largely a 
matter of routine, rendered the more simple from the fact already mentioned, 
that both parties understand the goods. In the smaller towns, use is made 
of a barrow and porter, for the purpose of showing samples where the 
packages are not too numerous or bulky, and the same rule applies that 
both parties thoroughly understand the goods. 

This is not always the case, however, for a very large and constantly 
increasing business is done by travelling with goods which are not staple 
lines. Reference is here made to goods which, as a rule, are offered to the 
tradesman for his own use in his business, and not for the purpose of retailing 
again. Some such special goods, again, are not suitable for shopkeepers at 
all, but are offered to factory proprietors, or professional men, or others. 

Where the special article offered is small and light, it can be carried into 
the office of the prospective buyer, but where many patterns occur or great 
variety exists, a show-room in the metropolis can profitably be supplemented 
by the use of stock-rooms on the road. In this class of work, known as 
selling a specialty, fundamental differences are found to exist when com- 
pared with the more usual commercial travelling. To enumerate only a few 
differences, the prospective buyer, or rather the possible purchaser, knows 
little or nothing of the specialty offered ; he will be called upon to invest 
his own money absolutely, since he has not to retail the article again ; the 
price of specialties is generally high, he has conducted his affairs without the 
article presented, and is generally disinclined to investigate. 

In travelling with a specialty through the country from town to town, 
great difficulty is experienced in obtaining the use of a room at a hotel which 
is more like an office than the average stock-room is expected to be* Many 
stock-rooms are little more than improved out-houses, generally without the 
slightest attempt at what may be called office comfort or office convenience. 
They serve their legitimate purpose, but when the head of a business house 
calls at the leading hotel in the town to spend an hour or two in investigating 
a new machine, or series of books, or whatever the specialty may be, there 
is a great need for a business office, or miniature show-room, in which io show 
the goods and to place the prospect at his ease. 

Sometimes the use of the hotel proprietor's office can be secured, but 
not very often, and the interruptions are distressing. One or two efforts to 
make use of a room in which a telephone is fixed generally result in lost, 
business, for nothing is more fatsj than to have the thread of an argument 
suddenly interrupted. The specialty travelling man will find that little 
ready-made accommodation exists for him, so he must set to work to make 
shift. One thing is fortunately in his favour he cannot travel fust, and 


generally finds that it pays to stay in a town for a considerable time while 
he is there. This fact renders his custom worth having, and will sometimes 
induce hotel people to move furniture around a little. The most successful 
specialty salesman will go to the best hotel in a town and secure the best 
room available for his purpose. The room must be carpeted, and an easy 
chair provided for the prospective purchaser. Tables, neatly covered, are 
used for the display of the samples and of advertising matter. In winter, 
the temperature must be such that one can sit for an hour or two in comfort ; 
in short, everything possible should be done to make the hotel room appear 
like the office of a prosperous business man. 

The sample apparatus, or books, or as the case may be, must be so arranged 
that the lighting of the apartment will display them to advantage at night 
time, whilst sufficiently illuminated by day. Where several kinds of special 
things are handled at the same time, it is necessary to concentrate the 
attention of the prospective purchaser upon the article under discussion at 
any moment, and for this reason means must sometimes be found to cover 
up or keep out of sight those goods which are not immediately concerned. 
In specialty selling, everything depends upon the presentation of the case, 
and even the prospective buyer could have no objection to the salesman 
taking all possible pains to make the investigation of the goods easy arid 
comfortable, providing always that the goods have merit and will bring 
profit to the buyer. It is well that nothing should be present in the hotel 
office, as it might be called, to attract the attention of the visitor, and to 
lead his thoughts away from the proposition being submitted to him. 
Striking pictures and other objects are best removed, since they may start 
the conversation off into a wrong channel. 

In the way outlined, it is comparatively easy to give a full description 
of a new article or process to a possible purchaser, there is no danger of 
interruption, and the petty distractions of the man's own place of business 
are absent. It has been conclusively proved that taking the amount of 
trouble suggested, and going to the accompanying expense, is amply justified 
by results; for it must be borne in mind that in many cases the course is 
still open for taking the specialty to the prospect where it has been found 
impossible to induce the prospect to make an appointment at the hotel. 
This is also necessary in those rare cases where the prospect objects to going 
to the leading hotel on questions of principle. Many specialty salesmen 
have at different times gone to the trouble of having made up the necessary 
screens, folding tables, c., so that the hotel sitting-room might readily be 
made available for their purpose. 

Results have generally proved that the man who takes the most trouble 
gets the cream of the business. If pains are taken in getting one's room 
ready for business, there is less tendency to rush away from a town before 
it is half-canvassed, and the error of leaving business in order to look for 
business is thereby avoided. 

It should be remeilibered that the use of a room in a hotel enables one 
to show a number of samples, where probably only one could have been 
carried into the office of the possible purchaser. Objections raised during 
the explanation are therefore more readily cleared up by reference to a 
different pattern, or attention can be drawn to another line in which business 


may result. Then again, at the hotel room or office, a comparison can be 
made between different grades, patterns, or models, as the case may be, 
while any competing line can also be at hand for comparison. One always 
feels more or less at a disadvantage in another man's office, but the conditions 
are partly reversed when the prospect visits the hotel office, where one can 
reduce the feeling of disadvantage by showing more courtesy to the visitor 
than the salesman could expect to receive from him at his own place of 
business, callers there being more or less a nuisance. 

At the hotel office, it is often easy to show the special goods, probably 
novelties to most people, to travellers who happen to be staying in the house. 
These men have the confidence of the people with whom they trade, and can 
often put in a word which will sink very deeply. To transport one's samples 
to another town, after laboriously overhauling and packing them, is always 
a tiresome business, but it is a mutter to which one becomes accustomed, and 
then it is not very serious, providing sufficient time can always be allowed 
for the work. An enthusiastic man selling a special line of goods, which 
means that he is working on commission, will make a point of removing on 
a Saturday from town to town, but this cannot often be expected from the 
commercial man who works on salary, and who, moreover, is continually 
moving about. * 

In handling samples on the road, there is a danger, especially if they are 
a lot of trouble, of reducing their number so far as to affect one\s efficiency. 
It is a good rule to carry as many samples as one would advise another man 
to carry. Interest in one's line of samples must be maintained in selling a 
specialty if the maximum of business is to be obtained. In ordinary com- 
mercial travelling, the representative is not expected to be enthusiastic over 
his sample shoes or codec beans. The specialty man must keep his own 
interest up to concert pitch, for he can only hope to make sales by imparting 
some portion of his enthusiasm to the other man. 

Every point of a demonstration on the road must be made as clear as 
possible and brought out with the same interest as if the salesman had only 
just fully realised its great value. Too many men describe an article as if 
it were a very tiresome thing to have to do, and as if they thought that the 
listener ought to know a very great deal by instinct, forgetting that they 
themselves found difficulty in following the explanation when they heard 
it for the first time. Every argument must be presented in a bright and 
interested way, and the greatest care taken that each point is thoroughly 
understood before proceeding to the next. This is all the more necessary 
on the road than near to the headquarters of a business, for in the one case 
it is difficult to get a doubtful point cleared up, while in the other it is easy 
to telephone or send a messenger. 

In showing samples on the road, it is well to remember to talk about 
the goods, and not about oneself; to show the goods, and not bother too 
much about one\s own personality. The attention of tjie prospective buyer 
must be focused again and again upon the article being described, and his 
interest never allowed to waver. The buyer must not be allowed to wander 
off' into the discussion of irrelevant matters, but in case of need brought 
gently but firmly back to the line of argument. The specialty salesman 
cannot afford \o s\)eak so rapidly that mych of his meaning is lost, and it 


is quite useless to travel with samples and see to their proper display if 
demonstrations are half-hearted or lacking in force and enthusiasm. On 
the other hand, in showing samples in the hotel room, it is possible to 
become so wrapped up in one's subject that the look upon the face of the 
possible purchaser which shows that lie is nearly convinced, is apt to go 
unnoticed. If the proper moment for clinching the deal is once allowed to 
pass, it is easy, having talked a man into the mood for buying, to talk him 
out of it again. Questions of expense will limit the number of weighty 
samples to be carried, but the trouble and cost should never be shirked all 
the time that an extra sample may bring extra business. 

G. H. HEAD. 

Late Sales- Manaycr of the National Cash Rcyislcr. 



SECTIONAL BALANCING. In all but the smallest concerns several 
bookkeepers are necessary in order to keep pace with the record of trans- 
actions; this involves a corresponding multiplication of ledgers if the work 
is to proceed smoothly, so that all may be simultaneously suitably employed, 
and in these cases it is decidedly a convenience if each one of a set of ledgers 
is capable of being balanced independently of its follows. Among many 
other circumstances where such an advantage would be convenient, may be 
mentioned the case where a ledger is devoted to the district covered by each 
traveller, and it is desired to know at very short notice the outstanding 
balances of that ledger, or the extent to which the representative's collections 
are coming in ; the great advantage is, however, facility of control. 

The sectional balancing of ledgers is effected in the following manner : 

The ordinary subsidiary books, such as day-book, returns book, cash 
book, &c., are so ruled as to relate to each particular ledger (or group of 
ledgers), and to show, in the case of a sales day-book, for instance, not only 
the ordinary amount column, but in addition a set of analytical columns 
corresponding to the number of ledgers or sets of ledgers, which it is desired 
to render self-controlling. By adopting similar methods with regard to the 
returns book, cash book, bill book, journal, &c., all the items relating to each 
ledger are kept in clear and distinctive channels, and at any time the sum of 
the debits or credits in each ledger (or group of ledgers) may be arrived at by 
referring to and summarising the totals of the columns relating thereto in 
the subsidiary books mentioned. 

Form A., on the opposite page, shows a sales day-book ruled on the lines 

Where the volume of business done is large, it is more satisfactory to 
provide separate subsidiary books for each ledger, rather than separate 
columns in one book, owing to the greater facilities thereby afforded for 
dividing clerical labour. It would perhaps hardly be practicable to multiply 
all the books of account so as to keep distinct the entries relating to each 
particular ledger; this plan might be followed so far as the sales day- 
books, returns books, and cash books are concerned, but journals and bill 
books would be more easily handled if framed with analytical columns. 
When the slip system is in use, sectional balancing presents no practical 
difficulties of application; but, whatever precise method be employed, the 






.9 w 

to CO 











ultimate object is always the same to be able to readily arrive at periodical 
totals of each class of transaction recorded in each separate ledger. This 
being assured, it becomes a simple matter to complete the double-entry in 
each ledger by opening (a) in each departmental ledger an account to which 
must be posted in total all entries necessary to complete the double-entry of 
that ledger within itself; (&) in the principal ledger a distinct account for 
each departmental ledger, to which are posted in total all transactions 
recorded in detail in that departmental ledger. In this country these 
accounts are usually called "adjustment accounts, 1 ' in the United States 
they are styled "control accounts." 

It is clear that if the balances which are taken out in detail from the sales 
ledger do not agree in total with the balance of the adjustment account, 
some mistake has been made either in the posting, casting, or bringing down 
of balances in that ledger, or that the totals of the subsidiary books or 
analytical columns have been incorrectly made. The same processes of 
reasoning are applied to all classes of ledgers, whether they are sales ledgers 
or purchase ledgers, or of any other nature, the adjustment account, of 
course, changing to meet the altered circumstances. For instance, the pur- 
chase ledger adjustment account in the principal ledger would commence on 
the credit side with the amount due to creditors at the commencement of the 
period, the goods purchased since would follow, together with interest, trans- 
fers, and any other items of a similar character; while on the debit side 
would appear the cash and cheques paid during the period, the discounts and 
allowances received, the goods returned to suppliers, bills payable, transfers, 
and other debits, the balance agreeing with the total of the detailed balances 
on the accounts in the ledger under review. 

It will be observed that by this means the desired end will be attained 
with ease, for ledgers may be balanced independently of each other, trade 
ledgers may be proved separately from other ledgers, and at more frequent 
intervals if desirable, while the general trial balance is not kept waiting for 
detailed results. 

The expert bookkeeper will doubtless appreciate the point that, by treat- 
ing the adjustment accounts as an integral part of the bookkeeping, the 
details contained in the various personal ledgers may be treated as merely 
memoranda. The general trial balance can, therefore, be settled without 
waiting for the proof of each ledger : it is important to bear in mind, how- 
ever, that the balances of the adjustment accounts require to be verified by 
the agreement of the various departmental ledgers before they can be accepted 
as facts. 

It is held in some quarters that the adjustment accounts kept in the 
departmental ledgers are redundant, as the one which will necessarily be kept 
in the principal ledger will serve all useful purposes; it should be borne in 
mind, however, that the two adjustment accounts serve as a useful check 
upon each other, and that without them, the departmental ledgers cannot be 
balanced until the principal ledger itsejf has been written up to date, and 
balanced, which would often prove most inconvenient in practice. 

Transfers are a particular source of annoyance in sectional balancing, arid 
although the use of the journal in modern commercial businesses is usually 
reduced to a minimum, some expedient of this kind wii) be found invalual'e 


where sectional balancing is adopted. Transfers within the confines of a 
particular ledger do not occasion much trouble, though they should, strictly, 
be properly recorded ; but all other transfers should be collected in some 
convenient form, so that the totals passing on each side may be available for 
the adjustment accounts. If the system is rigorously followed, the extent to 
which journals will be of service may be gathered from the fact that, where 
several sales ledgers are kept, one journal will be required having columns on 
each side relating to the number of sold ledgers in existence for transfers 
from one sales ledger to another. Similarly with regard to bought ledgers. 
Then where contra accounts occur, there will be transfers from bought to sold 
sales ledgers and vice vei'sot. 

The particular advantages of sectional balancing may be briefly expressed 
in the following manner : 

1. Ledgers may be balanced independently, each at any desired time. 

2. Any errors in books may be localised either to a particular ledger, or 

to the side of a particular ledger. 

3. The total amount due from customers, or to creditors, may be kno* n 

without the trouble of extracting the balances in ledgers. 

4. The division of labour may be carried to an extent which would be 

impracticable where sectional balancing is not adopted. 

5. The system of internal check can be evolved in a very satisfactory 

manner, especially where separate books are kept relating to each 

6. Each ledger clerk may be made responsible for his own work. 

Two other systems of what may be called sectional balancing may be 
appropriately mentioned here, the one is the subject of an interesting volume 
by Sir John Craggs, F.C.A., and the other has for its advocate Mr. G. P. 
Norton, F.C.A. In the former system items which are posted to the ledger 
from a subsidiary book are simultaneously entered by the caller in a rough 
analysis book, called a slip book, so that the totals of the various columns 
show the extent to which items from each of the subsidiary books have been 
charged in each separate ledger. These totals may be built up into state- 
ments on the same lines as the adjustment account already described, and 
will to a large extent serve the same purpose. Indeed, they may be said to 
take the place of analytical columns, or separate books, which would be pro- 
vided in a proper system. Their use is almost identical with the adjustment 
account, and should be easily understood by comparison therewith. It is 
claimed for this system that alteration of figures is prevented, and that no 
extra time is needed in order to perform the work, for while the ledger 
keeper is finding the folio of an account, the clerk who is calling from the 
subsidiary book enters the amount on the slip. It should be noted that this 
system is intended to run concurrently with the actual posting of the ledgers, 
or (preferably) with the checking thereof; it will be found most useful when 
the allocation of distinct books of first entry to each separate ledger presents 
insuperable difficulties in practice. % 

Under Mr. Norton's system, it is premised that every business transaction 
should be (1) entered in a book of entry ; (2) posted to the ledger; and in 
order to ascertain if the sum of the entries agrees with the sum of the post- 
ings, the entries are abstracted from the books of entry into a test journal, 



while the postings to the ledgers are abstracted therefrom into a balance 
book. In order to narrow down the probability of error, each of the abstrac- 
tions is classified according to the number of ledgers in use. By this means the 
sum of the entries may be agreed with the sum of the postings, either as regards 
each ledger, the whole of the ledgers, or in respect of either debit or credit 
side of any ledger, or set of ledgers. The heading of the balance book is as in 
Form 13. (p. 223). The test journal form is as set out on the opposite page. 

Apparently this system is only intended to be applied after the books 
have been closed for a particular period. 

It is not unusual where an error, which does not dissolve readily, exists in 
a trial balance, for the ledgers to be analysed into their constituent parts; 
or, in other words, for the subsidiary books to be constructed by working 
back from the ledgers, and proved by comparison with the books from which 
the original entries were made. This process is tedious in its application, 
and is by no means an unfailing remedy, for it only serves to show whether a 
mistake of posting has been made, and, if so, from which book of first entry. 
With a proper system of organisation it should be quite unnecessary, for the 
balancing of a set of books ought always to be systematically tested at 
regular, fixed intervals of short duration. 

Sometime Professor of Accounting) University of Birmingham. 



profession has been recognised in the United States of America for a long 
time, where, indeed, it is regarded as one of the most important professions 
of the future. In that country, therefore, is found the training school for 
selling men brought to the greatest perfection. 

In Great Britain comparatively few employers of salesmen have deemed 
it worth while to specially instruct the selling force in their duties; but 
wherever it has been done, the results have almost invariably been eminently 

Schools of salesmanship are springing up in this country for the education 
generally of all and sundry in the art or science of selling goods, and some 
of them are doing good work, but that class of school is not referred to here. 
Reference is here made to schools or classes conducted by individual firms 
for the benefit of their own particular salesmen. 

The conducting of such a school presents difficulties, the most serious 
of all being the opposition of the proposed students themselves. Employees 
who have been successful in selling goods do not believe, as a rule, that 
anything can be gained by spending some weeks indoors to discuss details 
of a business which they think they know from beginning to end. It is best 
to begin gradually, preferably by engaging with a successful outside man 
to come indoors for a few weeks to give two or three new men the benefit of 
his experience. Thv, is not easy, for in the meantime the proposed instruc- 
tor's own district will be suffering from neglect, and it may be necessary to 
put some one into it temporarily to keep matters going for him. If the two 
or three new men who have been thus assisted keep afloat until they have 
made proved successes of their districts or agencies, the rest will be easier* 



There is not a great deal to teach in those cases where business is already 
being secured through a connection having been established, and where 
personality and friendship with those who have the power to buy arc 
sufficient to produce a crop of repeat orders year in and year out. It is 
in connection with making new calls upon possible purchasers that training 
tells the most. With some commercial representatives it is a rarity to make 
a new call. Others do make a new call occasionally, whilst some, notably 
salesmen handling specialties and working on commission, are always calling 
upon new people. These last-named are the men who derive the greatest 
benefit of all from training in a practically conducted selling school. 

The training school for salesmen must be run upon a pre-arranged 
schedule, or much waste time will result. A time-table must be drawn up, 
and adhered to as closely as possible. New men can generally be held 
in school for from four to six weeks, but the older men, who have been 
long on the road, will not tolerate spending more than a week in class. 

Dealing with new men first, six weeks is quite long enough as a rule, 
of which from one-third to one-half of the time is spent out upon the road, 
in a ground used for the purpose of training. The curriculum will include 
tuition in the strong points of every special line offered. The instructor will 
bring these out in the most telling way, for he will have been specially 
selected for the work owing to his success in calling upon new trade. Each 
student will then practise in turn until able to do nearly as well as the 
instructor himself. It will be necessary to have some one act the part 
of a shopkeeper, professional man, or as the nature of the goods may 
require. Acting as a prospective buyer, ho will oppose all the reasonable 
objections he can think of, and do his best to avoid buying from the 
salesman who is practising upon him. The new salesman will fail at first, 
and the instructor himself will take up the running and prove to the class 
that the man can be sold to, if only the proposition is put in the right way. 

The commercial morality of this training need be in no question, for it is 
vastly better for a shopkeeper to be waited upon by a man who knows his 
business, and puts his arguments in a clear and straightforward way, instead 
of wasting time beating around the bush to no purpose. 

Competing lines will come in for special attention in the training school, 
and comparisons will be made between actual competitors'* goods and those 
to be offered by the salesman. Full credit must be given to competing lines 
for every good, point possessed, so that the salesman may have matters 
presented to him exactly as he will meet with them out of doors. It 
must be proved that the goods he will have to offer score on the balance 
of advantages, for everything in this world is a compromise, and no one line 
has a monopoly of every good point. 

The instructor himself will often act as a possible purchaser who needs 
a great deal of convincing, for he is in the best position to know the 
arguments which have caused him the greatest trouble in calling upon 
people. " 

Price lists, decisions bearing upo r n the business, the making of daily 
reports, the filling out of orders, the collection of accounts, will all be 
discussed in school. It will be a good plan to have duplicated or printed 
a few of the most difficult objections raised by possible purchasers, together 


with the best means of overcoming them. The students can learn these 
almost verbatim, and so be prepared for them when they crop up on the 

After the three or four weeks indoors, it will be a pleasant relief to both 
instructor and students to get out upon the training ground and make calls 
with a view of opening up new business. To a beginner it would not be 
easy to explain to a prospect the presence of a second party, but it is found 
in practice that the older hand is well able to overcome the difficulty with 
a little tact. The five or six men who generally constitute a class meet 
the instructor at lunch-time, and notes are compared, the difficulties of 
the morning cleared up, and instructions given for the afternoon's campaign. 
In a similar way, a short meeting is held every morning before commencing 
calling upon the trade. 

With regard to older men in any particular business where new trade 
has to be opened up, it has already been stated that one week indoors has 
to suffice. Talks by heads of departments should be given so as to outline 
future campaigns, improvements coming along, advertising about to be 
undertaken, and newly proved successful methods of working. It is not 
generally profitable to admit new men to these gatherings, for the matters 
under discussion are likely to be punctuated with sufficient complaints to 
discourage recruits. It is only human to shout about things considered 
wrong, and to remain silent about those matters which are eminently 
satisfactory. It is not possible within the limits of an article such as this 
to do more than give the faintest outline of the organisation of such schools 
for salesmen as have proved to be profitable in this country up to date. 

SELLING SPECIALTIES. Specialty salesmanship is a term used to 
express the selling of one particular line of goods, or even a single article, 
to persons who, generally speaking, do not retail the same again, but retain 
it for use in their own businesses or homes. 

This definition of specialty salesmanship makes clear that a great deal 
more is exacted from those engaged in the work than 1.3 expected from the 
commercial traveller. The commercial traveller may sell flour to a baker 
for many years; the specialty salesman may sell him a machine of some 
kind, and not expect to do business again for years, and perhaps never 
again at all. 

The commercial traveller is usually given a list of customers to call 
upon, and those customers have to keep their shops stocked by buying from 
somebody. The demand is already there, and the traveller simply does all 
possible to increase it. But the specialty man generally finds no actual 
demand for his machine or book, or whatever he is interested in, and has to 
set to work to create a demand a task all the more difficult, inasmuch as 
the prospective purchaser will be investing his own money with no hope of 
passing on the goods at a profit. 

Whilst the value of a list of satisfied users of a specialty can hardly be 
over-estimated, it is about all the ne^ specialty man has to assist him at the 
start. Handling a line which prospective buyers have done without all 
along, he finds himself compelled to demonstrate to every fresh person the 
value of what he has to sell, and usually to entirely change that person's 
ideas upon the subject under discussion. 


The specialty salesman, therefore, has to be an originator. He needs to 
possess much initiative, the ability to work satisfactorily without control, or 
with very little. The difficulties of his business will call for eyes and ears 
that are always open to make the most of the slightest opportunity. To 
secure hints as to people who might possibly be interested in his specialty, 
he must be able to mix with other successful business men and to win their 
confidence in an upright way. 

The specialty salesman meets with many more rebuffs than his confrere 
the commercial traveller, for he is perpetually calling upon new people, and 
really never comes near to establishing a " connection," for he can only hope 
for an occasional repeat order. Sufficient has now been written to make it 
clear that the specialty salesman, or " sales agent," as he is often termed, has 
to be a born fighter for business. In addition, he must continually study in 
his chosen profession, or will soon become out of date. 

It is superfluous to add that good health and industry are required, for 
without those qualifications there is little chance of ultimate success. The 
large incomes made by successful sales agents, however, continue to attract 
a great number of men, many of whom are quite unsuitable for the work. 
It has been found profitable, if not actually necessary, to instruct new men 
in the business to be undertaken, so that they may have a better chance of 
success. An allowance sufficient to cover personal expenses is made in such 
cases during the few weeks period of instruction. Too much importance can- 
not be attached to the qualification of being able to work when unwatched, 
for employers know to their cost that they are continually engaging men 
who do not really love work, and who become less industrious as their 
distance from headquarters increases. 

After every precaution has been taken in engaging men for specialty 
selling, there is always a large proportion of failures. This fact alone makes 
the successful men who can point to good records of great value, and their 
services fetch a high price in the market. Given initiative, a fairly pleasing 
personality, and the other qualifications noted, there is every reason for 
regarding this special kind of salesmanship as a most important profession. 

Payment is generally on a commission basis, either partially or entirely, 
money being usually advanced weekly against commissions to fall due in the 
near future. This method of payment should be quite satisfactory to the 
man who feels that he is in business for himself, and that there is very little 
limit to his earning capacity. He need rarely consider that the rate of 
commission might be cut down in consequence of his earning too much, for 
there are almost always too many unsuccessful men to allow of a cut, in rates. 
Even the indifferent men must live, and unless they earn enough to keep out of 
debt, it soon becomes impossible to get men in sufficient number to carry on 
a business of any size. The rates of commission being fixed to accommodate 
the moderately successful men, there is always a splendid opening for the 
exceptionally good, salesman. Like many another profession, there is not 
a great deal of money for the men noar the bottom, but ample incomes arc 
obtainable by those who can reach the top. 

This brings us to the article to be sold. It is desirable for the ambitious 
man to consider several propositions, and to select that article for selling 
which appeals to him most strongly, and for which he believes there is a real 


need. If there are competing specialties, an effort should be made to become 
associated with the firm whose methods are the most up-to-date, and whose 
goods will profit by comparison with competing lines. 

Unless the salesman is thoroughly convinced as to the great value to the 
purchaser of the article to be handled, it is better not to start, for speaking 
generally, the difficulties of the profession are quite great enough without 
one's having to be an actor every working day. Before taking up a line, he 
should call upon a few users of the specialty under consideration, and find 
out if they are satisfied. If user after user tells him that the purchase was 
one of the best investments he ever made, then the selling man is justified in 
taking up the proposition ; but if he is met with black looks, there has been 
something wrong in the past management, or else the goods are not what 
they profess to be. 

After the intending salesman has himself been convinced of the un- 
doubted value of the specialty, he is in a position to convey his enthusiasm 
to others, provided he has the ability. If the firm offering him an 
meut are willing to train new men, the salesman should avail himself of the 
opportunity, for it is only reasonable to suppose that the owners of a business 
have discovered, through past experience, the best way to handle their own 
particular line. No man knows everything of a subject, and one's personality 
is by no means destroyed by having a course of lessons embodying the failures 
which have been made by some of the former employees and the successes 
made by those remaining, together with the reasons in each case. 

So much depends upon satisfying the users of a specialty, that absolute 
squareness in dealing will be found by far the most profitable in the end. 
One purchaser who is smarting under a grievance will almost entirely stop 
sales in his immediate neighbourhood and in all sorts of other unexpected 
places, and he will shout his dissatisfaction from the house-tops. The satisfied 
man will not say a great deal about his purchase, for he regards satisfaction 
as a matter of course, if he ever considers the matter at all. Sharp practice 
has often been indulged in when selling specialties, and it is a great pity. It 
behoves every member of the selling profession to maintain the high standard 
of conduct which renders business easy by establishing confidence, which is 
the basis of our whole commercial system. 

Unfortunately the income to be derived from the sale of special goods 
varies very greatly from month to month in fact, the steady-going com- 
mercial travellers regard the specialty salesman's occupation as more or less 
of a gamble. Deals take a great while to work up in some cases, and figures 
are generally prepared on a monthly basis. A month is only a short period 
of time, and the income made month by month therefore fluctuates violently. 
For this reason it is an advantage to possess some reserve capital of one's 
own, or only to draw week by week the average amount likely to be earned. 
The lean months will then be counteracted by the fat ones. If a balance 
accumulates to one's credit on the books of the employers, it can be drawn 
in a lump sum from time to tim^ and then one really feels that he is in 
business on his own account. 

It is fairly easy for the specialty salesman who is working in town, and 
whose expenses are therefore light, to draw from JL"5 to 8 j/er week, and to 
keep his account properly balanced, bu^only if he has the right kind of 


ability, the knack of selling. If required to work in the country and carry 
samples of considerable weight, considerably more money will be drawn, and 
the rate of commission is invariably higher in consequence. 

In some cases payment is made by salary, plus expenses and a small com- 
mission on turnover, but that is more usual in the case of commercial 
travellers properly so-called, and is not a likely way of calling forth the 
continual new effort required in selling specialties. If a salesman on the 
road knows that one extra success will bring him an additional ten-pound 
note, he will find it easy to make an extra effort, but if the amount of the 
sale simply goes to swell a yearly turnover, upon which 1 per cent, may or 
may not be obtained, the effort is not so likely to be made. 

Many men feel that a regular fixed salary is an absolute necessity, so that 
their income and expenditure may be known and arranged for in advance. 
To those men commercial travelling will appeal more strongly than specialty 
salesmanship, especially since the former profession calls for just as high- 
grade qualities as the latter, although of a somewhat different kind. 

Those liable to fits of depression should not enter the selling profession, 
especially the specialty branch of it, for the fluctuations in income, the 
unaccountable failures on some days, following the unexpected successes of 
previous days, will upset the balance of such people. Many men, again, have 
no great stock of patience, and do not understand calling half-a-dozen times 
for an interview, and waiting as many weeks or even months for an order. 

The selling of specialties is generally an outdoor life, with something of 
the spice of gambling. Calling forth the best that is in a man, it is an 
enjoyable occupation to many. Its many uncertainties., the tact that the 
month of hardest work is rarely the month of greatest results, and that the 
certain prospect does not always buy, would render many a worthy man 
utterly miserable. To the self-reliant optimist there is a great field open. 
The pessimist and the man who needs supervision are better off in other 
spheres of work. 

Of preliminary preparation for the life referred to, little can be said 
beyond emphasising the need of a fair general education and the cultivation 
of a pleasant but not subservient manner. So many men will be met in the 
field whose methods of business seem all wrong, that one needs a goodly share 
of tolerance for the faults of others, so the man who is perpetually seeking to 
put other people straight will need to he a diplomat if he is to succeed. 

That genius which consists of taking infinite pains is almost essential, for 
in the majority of cases it will be necessary to prepare a course of action and 
a line of argument before attempting to make an approach upon the possible 
purchaser. Some men are easily able to arouse interest in others, and 
attention is given to them almost as a matter of course. Such men, believing 
thoroughly in the article presented, are able to convey their enthusiasm to a 
prospective buyer and bring his interest to such a pitch that he determines 
to make a purchase even at great expense. 

Honesty is the life and soul of the ^selling of specialties. The article 
must be honestly worth its price to the purchaser, the salesman must be 
honestly convinced of its value, and must be honestly able to induce the 
prospect to invest his money. Even then hard work remains to be done, for 
the average man steadily refuses tq be convinced about a thing he does not 


understand. Salesmanship is therefore largely a matter of teaching others 
what the salesman knows to be true. 

SHOP DEMONSTRATIONS. An advance in the methods of estab- 
lishing a proprietary article has been by demonstrating its quality in the 
shopping centres. This idea is practically an offshoot from the general 
tendency shown to use exhibitions which may have local, county, or national 
significance. There are some signs that the trade exhibition has been over- 
done in many of its aspects, but there is one feature of the trade exhibition 
which most manufacturers have realised, and that is the advantage it gives 
of bringing him or his representatives into close and actual contact with 
the consumer. In selling many specialities, particularly foods and articles 
generally in demand in the home and the daily life of large numbers of 
people, the conversion of the non-buyer into the buyer is frequently best 
achieved by demonstrating to him the excellence of the article. In the past 
the exhibition has lent itself to this kind of missionary work. In centres 
where big crowds gathered together it was obviously a good business n ove 
to be represented by a stand where practical demonstrations of the value of 
the goods could be made to all who chose to stay the time occupied by 
the demonstration. The value of this idea made the series of successful 
exhibitions which have been held of recent years possible, and stands at 
exhibitions became more and more popular with dealers in tea, cocoa, meat 
extracts, patent soups or food -stuffs of most characters, and with manufac- 
turers who had patented or proprietary articles of daily use in the cleaning 
or maintenance of the home. 

The best work at exhibitions has always been on the basis of a free 
demonstration of the article offered, prepared, if it were a food, ready for 
consumption, or actually shown in use if it were a labour-saving device, so 
that all who passed might see the merit of the idea, either by tasting it in 
the case of a food, or by trying it in the case of a patented article. In 
such exhibitions patents for household purposes, new cooking and cleaning 
methods, fresh schemes of lighting, ideas for furnishing, methods of heating 
or cooking, all lent themselves to this form of educational treatment. 
Articles in staple demand, such as soaps, polishes for metal or furniture, 
new brands of tea, coffee, meat extracts, custard powders and the like, have 
all been persistently pushed by sample treatment at exhibitions. Of recent 
years the idea of the exhibition has been extended to a more regular method 
of demonstration, and its extension, owing to the success of the exhibition, was 
almost a matter of course. To-day many firms, who sell articles in popular 
demand, keep staffs of skilled demonstrators, whose mission it is, not to 
wait upon the exhibition, but to make opportunity for a constant succes- 
sion of small exhibitions run on the individual enterprise of the firms they 

The newer method of doing this is to select a trader who deals largely in 
the goods in a particular district, and approach him cither for space in his 
establishment, or room in his window. In the past he has been prepared to 
meet demonstrators in this way by carrying stock and trusting to the adver- 
tising campaign of the firm engaged in the work to recoup him. The f rst 
experiments along these lines were done in the belief that the ,'pecial 
demonstrations in a given shop would benefit the proprietor, but so general 


has the tendency to this form of exhibition become that many shopkeepers 
are now asking for special terms. It is probable, as the method grows in 
popularity, the trader will not be so much inclined to comply with the 
demand for space for exhibition purposes, but even if this be so, a way may 
easily be found which will enable this form of exhibition to go on without 
involving too heavy an outlay in centres where they can be conveniently 

At present such exhibitions largely take the form of a special stand erected 
in a busy shop with a skilled demonstrator the servant of the advertising firm 
in charge. At this stand, if the article offered for sale is a food, samples of 
it are cooked and served ; if it is an article of use, an operator is present to 
demonstrate to every customer the merits of the article in actual service. 
Vendors of food specialties have led the way in this form of enterprise. A 
cup of tea or cocoa, a sample drink of a new meat extract, a specimen bowl 
of soup from soup preparations, a demonstration on the making of jellies, 
custards, &c., from different patent preparations, have all lent themselves 
readily to this form of selling treatment, and all that is needed in a busy 
shop is a corner for the establishment of a buffet. Medical specialties have 
also been sold in a similar manner, as also a variety of proprietary articles 
of household utility which can be easily and instantaneously shown in use. 

There is no doubt that a policy of this kind for a manufacturer of staple 
goods produces excellent results, and is a means of educating the public to 
a new demand, the value of which cannot be over-estimated. People who 
are shopping in a casual way, and familiar with the shops they are using, 
probably in the smaller towns, find these special shows a great source of 
interest, and are readily attracted by the innovation. They are not only 
brought into direct educational touch with the specialty, but frequently go 
away to talk of their experiences, a result of the v. ork which has a distinct 
commercial value. This method of pushing trade is largely an extension of 
the older and cruder idea of free sampling. Many (inns who were convinced 
believers in the free sample and house-to-house distribution find a direct 
demonstration much more profitable, as preparations can be made and goods 
displayed exactly as their proprietors would like them, while the interest of 
the town can be stimulated by the free invitation to view the demonstration 
through the advertising columns of the press, lloughly speaking, there is 
less house-to-house distribution sampling done, and a, grealer tendency dis- 
played towards making the stores handling certain lines of goods the 
vehicle for establishing the merits of new articles. It has been found to 
permanently strengthen the local trader and to be a much more effective 
method of getting into touch with the purchasing public. See WINDOW 
DISPLAY (Wholesale). 

SHOP-FITTING. The qualities to be aimed at in fitting a shop are 
utility, good appearance, and economy combined with durability. The 
fittings of a shop to l>e useful must lend themselves readily to the convenient 
storage of the stock, to the ease with which it is handled, and to its effective 
and attractive- display. The windows must be well planned and nicely 
fitted, for it is here that the shop comes into first contact with the pur- 
chasing public. The floor of the window should be low indeed, as near 
the level of the pavement as possible. The -doorway should be within a 


deep porch or vestibule with tiled floor, and the sides of the windows should 
slope away from the point inwards. By this means greater window space 
is obtained where the frontage is not very wide. The squares of plate-glass, 
each as large as possible, should be set in polished wood frames, and beneath 
should be brass plates bearing the name of the firm. In the newest shop 
fronts a section of the windows at the top is filled in with coloured glass. 
Running the whole width of the premises, above the windows, should be a 
bold and striking fascia bearing the name of the proprietor in unmistakable 
characters. A useful and permanent style of fascia is one of mahogany or 
teak with sunk letters gilded; the whole being hermetically closed with 
plate-glass. It will never require painting; and if well made, is practically 
indestructible. The windows should be fitted with side mirrors; and, if for 
provisions, with a sliding sash and marble bed. 

The interior of the shop should be fitted, if for a grocer, with provision 
counter with marble top and tiled front on one side, and with a grocery 
counter with mahogany top and panelled front on the other. The coolest 
side should be chosen for the provision counter. The walls are to be lined 
with fixtures, tea-bins and nests of drawers. Tiling and marble shelves are 
best adapted to set off the provision side to advantage; whilst on the 
grocery side, tea-bins with lacquered fronts, cupboards with glass doors for 
smaller articles, and a row of lacquered and gilded canisters are the orthodox 

It would seem that a grocer's fittings and utensils on the whole cost 
more than those found necessary by a draper. With the former, scales, 
scoops, a butter-block, and the almost indispensable machine for slicing 
bacon (a splendid adjunct to the provision trade), are matters of necessity. 
The grocer commencing in business must not lock up too much of his capital 
in fittings and utensils : he will need to think of his stock and also of the 
necessity of keeping some capital in hand for contingencies. 

Of course, one of the many professional shop-fitting firms will estimate 
for fitting the shop if requested ; and it is well to get estimates from two 
or three and compare the result. This method, however, is an expensive 
one, as although the work done by these firms is artistic and elegant, their 
charges are high. 

If economy as well as efficiency is strictly imperative, it is possible to 
adopt the following plan : -The measurements of the shop having been 
taken, chalk out on the floor the spaces to be occupied by counters and 
fittings. Then a visit may be paid to Old Street, London (or some similar 
centre), where there are dealers who have large stocks of second-hand shop- 
fittings for sale. A selection may be made at a very moderate cost as com- 
pared with new, and the fittings may be consigned by carrier to the shop. 
Here a local carpenter may be called in, who, under the guidance of the 
energetic proprietor, will speedily adapt them to the premises. 

Whilst the question of lighting is dealt with lyider a separate head, 
mention must be here made of utofisils. The grocer should have a platform 
scale for weighing heavy goods (the weight of all purchases mu$t be checked 
as they are received), a larger grocery scale for general goods, and a smaller 
brass tea-scale. A number of scoops of various sizes will not be an expensive 
item. A coffee-mill will be necessary ; $nd if, as he should, the grocer sets 


out to roast his own coffee, a roaster heated by gas. Both can be obtained 
very moderately and suitable for any size trade. At first sieves will suffice 
for cleaning fruit (and currants and sultanas require but little treatment 
nowadays) ; afterwards a fruit-cleaning machine may be purchased. 

On the provision side, a marble butter-block must be obtained, and a set 
of butter scales and also of bacon scales with weights. It may be mentioned 
that scales of all kinds may often be purchased cheaply second-hand. Bacon 
knives and saw, and butter slices and prints, with some butter dishes, are 
also required, A bacon-slicing machine is not absolutely necessary, but it 
is a great help to trade. 

In general, various kinds of tickets should be bought, not forgetting the 
legal tickets for labelling margarine. It is well to set out with a good 
system for the care of the cash, and a patent cash-till (not of too expensive 
a variety) is often found a profitable investment. The necessary books are 
also an item, including cash-book, bought and sale ledgers, and duplicating 
books for entering orders and making entries of credit sales. For the rest, 
circumstances must be the guide of the beginner opening in business ; but 
before commencing to lay out his money the novice should make a careful 
plan of the fittings he means to instal and a list of the implements he will 
certainly need. In estimating the cost he must be ruled by his available 
capital. He should overstate rather than understate what he intends to 
spend, and allow a fair margin for the unexpected needs which will be sure 
to make themselves felt as the work progresses. 


Organising Secretary of the Institute of Certificated Grocers. 

SHOP : Opening the New. No modern trader to-day commences a 
new business by simply opening its doors. A great effort is made to secure 
attention for the new enterprise, and to make it something in the nature 
of a social event. In the old days when Liptons Limited were opening up 
their branches almost monthly they created a special machinery for calling 
attention to each branch as it was completed. Their methods would not 
suit every business, but they serve to illustrate the idea. A campaign was 
started some days before the shop was due to open. It consisted of big 
preliminary advertising in the press, followed by daily processions of sand- 
vvichmeu and pamphlet distributors, processions which were sometimes half 
a mile long. Each man wore a distinct uniform, and there was an interval 
of twenty or thirty yards between him and the next, and a long-drawn- 
out procession could not fail to rivet the attention of the town on the new 
enterprise. Since then Liptons have become firmly established, and perhaps 
they do a different class of trade. They have grown a little more conserva- 
tive in their methods, and possibly would not employ these means in our 
time. There is no doubt that in their day they served their purpose, which 
was to see that each branch got a satisfactory send-off. To-day we attempt 
the same effect, but* by somewhat different means. The most recently 
opened store in London started its earner with an exceptional scheme of 
advertising. The papers were full of eulogies of the shop itself with cartoons 
by leading artists, with particulars of the service they were aiming at and 
glowing accounts of the goods to be purchased. A feature was made of the 
modernness and the completeness of the shop and the various conveniences 


arranged for the comfort of visitors. The whole concluded with an open 
invitation to everybody, while maps were freely circulated showing the 
position of the establishment itself. In this and other enterprises an attempt 
was also made to secure the presence of some big social personality and the 
visit of this personality was duly recorded in the press. The great aim was 
to convey to the public that here was something different in shops and the 
opportunity should be at once taken of making a visit of inspection. 

Another enterprise which opened lately was a venture of a different class. 
It was an hotel and restaurant at popular prices. Here the opening cam- 
paign consisted of a week of steady advertising showing its attractions and 
quoting its prices, and when the opening day actually arrived one of the 
features was the presence of the Grenadier Guards Band. The organisers 
in this case did not forget to lei: the public know that they might sic in 
luxurious surroundings and hear the Grenadier Guards while they took a 
cup of tea, which might only cost threepence. 

These are sensational methods adopted by huge enterprises in great 
cities, the aim being to focus public attention on the business from the 
moment it starts out on its career. In smaller towns and in connection 
with smaller enterprises, something much less ambitious has to serve the 
same purpose. There is, of course, good reason for this. When the area 
is smaller the preliminary flourish of trumpets must not run to such costly 
items, but, on the other hand, it should not be forgotten that to address 
a smaller area and proportionately produce th2 same effect costs a great 
deal less. In opening a new business in a great city one has to impress 
the whole of the city and the process is expensive. In opening a business 
in a small town, a much more limited public has to be addressed, and the 
process of calling the attention of that public to the fact of the new business 
establishment is a much less expensive undertaking. If the work is done 
effectively the smaller business should carry the same amount of conviction 
to its public as is carried by the bigger undertakings in great cities, which 
can afford to spend from 5000 to J?10,000 in making their opening days 

Certainly no new business should be left to open its doors without 
emphasising the fact. In the average town much can be done by economical 
means. A fortnight's steady .advertising could be carried on in the local 
press in which half pages might be taken and made most effective. They 
would tell of the place the business hoped to fill in the distributing economy 
of the town, and they would show the advantages it would have over its 
established rivals. In the small town a well-prepared booklet could also 
be effectively distributed. There would be no difficulty in placing the 
booklet in every house of a certain rental value in a town of 70,000 to 
80,000 inhabitants. This might be done a week before the establishment 
opened, and should contain the story of the creation of the new business, 
a statement of its aims with a full account, well illustrated, of the attractions 
of each of its departments. On the eve of the opemng day the same list 
of names might be further circularised, each householder being sent a 
personal invitation to attend the opening ceremony. To a small business 
this may sound a somewhat tall order, but only a low percentage of the 
invitations sent out would be used on the first day, and though it might 


result in crowding, there should be no undue pressure. Even, however, 
if this method resulted in unusual and unexpected crowds, the effect pro- 
duced would still be satisfactory. Those who \\erc crowded out would still 
desire to see the business which so many people had evidently wanted to visit. 

In the shop itself much may be done on an opening day to stamp it 
on the memories of the people who are induced to visit it. On the opening 
day the business should not be too keen for sales ; it should be rather inclined 
to treat every visit made as a visit of inspection. If sales are good, all the 
better for the new business, but no effort should be made to force sales. 
The aim should be to give attention to individual visitors, to see that they 
have an opportunity of viewing all the departments with as little incon- 
venience as possible, and to ensure that they leave the shop conscious that 
they have been well treated by the directors of the enterprise. If the 
business is large enough it would be advisable to run music and light 
refreshments. In any town in these days it is not difficult to provide an 
interesting orchestra of eight or a dozen performers, nor would it be 
expensive; and if advisable, a few vocalists might be added. Care should 
be taken to make a feature of light refreshments which could be distributed 
at a minimum of cost, and if the firm were in a position to do so, at no 
cost whatever. 

One of the most important items should be the provision of ample 
printed matter relating to the stores. The full story of the house in 
booklet form, four-page pamphlets on departments, picture postcards with 
views of various sections of the shop, or any printed novelty devised aiong 
the same lines, should be available, and the staff should see that every 
visitor receives a due share of this printed matter. The great aim in 
opening a shop should be to make it something of the character of a public 
exhibition, and when the public have been induced to make an inspection 
an effort should be made to ensure that they carry away some further 
mementoes of their visit in the shape of attractive printed matter. 

All this applies to the shop that is to be opened on the store plan, hut 
such a programme would have to be modified in the case of some of the 
simpler businesses and trades, such as the jeweller, the tailor, the butcher, or 
the restaurant keeper, where accommodation is limited. The best opening 
would be a preliminary course of advertising with a persuasive booklet, and 
as the premises could not be turned into a general exhibition, some continuity 
might be given to the effects of the preliminary advertising by continuing a 
steady course of advertising with form letters weekly for four to six weeks. 
If possible, a leading line might be cut and a feature of this made in 
the advertising. The great aim in all shop opening proceedings should 
be to attract as many customers as possible and to give them a pleasant 
impression of the business from the very beginning. The general experience 
of trade is that once the public see a new business and are taught that 
it is likely to serve their needs with individual attention to their wishes, 
they will steadily pationise it from the first moment of its establishment. 
At all events, to simply open the doors frith a conventional announcement 
in the papers is to leave the public unaware of the existence of the shop 
and to run the risk of waiting months it might be years before they find 
their way to it. 


SHOP-SALESMAN AND CUSTOMER. Every employer who runs 
a thriving business and every salesman employed in it should realise the 
importance of the impression made on the customer by the assistant who 
attends to his wants. There will be no difficulty about this if the sales- 
man can be induced to realise that on his exertions depends the success 
of the business with every particular customer whose wishes he tries to meet. 
The difficulty is that some salesmen cannot be induced to see the importance 
of this point of view, and it is imperative that the attitude of salesmen 
in this connection should not be left to themselves to be developed in the 
right direction. The wise employer of salesmen will see to it that he has 
a distinct selling policy and will take particular pains to enforce this policy 
upon the attention of his staff. Only by constant education of salesmen 
and constant supervision to see that the ideas of the proprietor are carried 
out will an efficient selling force be developed. If the staff are left to 
themselves to develop the selling policy of the house according to their 
own ideas, difficulties will arise, and the highest standard of efficiency will 
not be maintained. 

The importance of a salesman will readily be perceived if the trader 
remembers that the salesman is the point of contact between his business 
and its hundreds cf customers. The stock may be all right, prices may 
be satisfactory, the appearance and the conduct of the establishment may 
be everything to be desired, but these things go for nothing if the arrange- 
ments for the service of the customer are unsatisfactory owing to the 
negligence of a salesman. All the shop resources in the world will not 
counteract the bad effect produced by the man who comes in contact with 
the customer and conducts himself in such a manner that the whole tone 
of the shop itself is let down in the eyes of the customer. It is possible 
for a salesman to do more harm in an hour than can be undone in a year. 
On his tactful handling of the customer must ultimately depend the success 
of every retail business. 

In large businesses, this point of view receives adequate attention and 
the sale staff is carefully drilled. It is impossible in such businesses for 
any servant of the house to persistently treat customers with a lack of 
tact. The work of each salesman is carefully observed, and shortcomings 
would be quickly noticed. In the smaller business, however, the work of 
salesmen often goes either unstipervised or supervised so slightly that weak- 
nesses in the service arc not checked. Much is left to the initiative of the 
man behind the counter, which is quite satisfactory where the man employed 
is a first-class hand, but the results are serious when the salesman is not 

The great danger about the average small shop in relation to its sales- 
manship is the lack of discipline which is implied by failure to properly 
supervise the staff. Its first manifestation is a general sense of slackness 
which can hardly be defined in words, though the customer is quick to 
notice it, particularly when lie sets the service against that which he 
receives in a properly disciplined store. Out of this lack of supervision, 
which should end in proper discipline, first springs a general slackness, 
which results in customers being kept waiting. The customer who calls 
to buy, frequently finds salesmen indulging in personal and private gossip. 


which has to be finished before attention can be given to the needs of the 
customer. In some cases this neglect may only cover a space of a quarter 
of a minute ; in others the shop assistants go on talking for a minute or 
two, laughing amongst themselves until the conversation is ended, and then 
turn to the customer with the suggestion implied that he has appeared 
in the shop at an inopportune moment arid broken off' an interesting con- 
versation. While such a difficulty could hardly arise in a big store, this 
frequently happens in the smaller store, and is entirely due to a lack of 
proper discipline. If the staff were at all adequately supervised, assistants 
could not be grouped in this manner and would not be found carrying on 
such a conversation while customers were waiting to be served. Such signs 
of slackness must always be the result if salesmen are not handled by an 
employer or a direct and responsible representative, and variations along 
these lines might be anticipated. The only remedy is closer supervision, 
which will at least result in the prompt appearance of a salesman when a 
customer enters the shop. 

Even with the best of supervision, however, there are weaknesses in the 
service given by salesmen to their customers. These troubles are largely 
a question of the personality of the man behind the counter, and can only 
be corrected by very close observation of each man's work. There is a 
natural law which suggests that most men will go off at the line of least 
resistance, and this very human tendency is most to be dreaded in the shop. 
One gets the salesman who thinks the customer ought to buy the first 
thing that is shown, and if he is asked to show further goods displays his 
resentment. Then there is the salesman who cannot intelligently answer 
questions, and if he is pressed shows signs of irritation. Again, one finds 
a salesman with such a slight interest in the business that he does not 
know where the stock is kept, and makes all sorts of excuses rather than 
show the goods. If, when excuses have failed, he feels impelled to find 
the goods, he wastes time in an unsatisfactory search. Against such types 
of salesmen the shopkeeper should be on his guard, and when they are 
found in the course of actual supervision their services should be eliminated. 
More difficult to handle still is the man with a temper. Some salesmen 
cannot brook any departure from the ordinary routine, and if anything is 
called for along these lines do not hesitate to show their irritation. For 
instance, in many shops there is a certain hour for closing, and five or 
ten minutes before that hour preparations are made. The appearance of 
a customer who is likely to stop five or ten minutes after that hour is 
displeasing to many assistants, and they do not hesitate to show their 
displeasure. With various men it takes many forms, from hesitancy to 
show the goods desired by the customer to a tendency to hustle him into 
quick selection, while cases have been known where the customer has been 
actually insulted by the salesman eager to complete a transaction and get 
the caller out of the premises. Temper or temperament in a salesman is 
an illusive quality, and one might find a man who is an ideal salesman 
through eleven days out of twelve, but who on the twelfth day becomes 
difficult to handle, and in the course of his tactless intercourse with the 
customer does things which are of incalculable damage to the business. 
In a closely organised and well-supervised business such idiosyncrasies would 


not pass unchecked, but in a small business, where things are not so closely 
supervised, such a salesman may remain to do damage for a long period. 

The best training for assistants in a small establishment is personal 
example. Assistants should be taught that the customer is the important 
factor, and that all personal feelings must be sunk in securing satisfactory 
attention for each caller. The salesman should be taught the virtues of 
cheerfulness and promptitude ; his first words should indicate that the 
appearance of a customer is a pleasure, and so far as the routine of the 
shop is concerned there should never be an interval of waiting if it can 
possibly be avoided. Even the treatment of difficult customers should be 
studied, and the salesman should be so trained as to regard it as a point 
of honour not to let a difficult customer go out of the shop unsatisfied. 
The man who is setting the example to the staff* should appeal to the 
sporting interest of his assistants and should educate them to a realisation 
of the necessity of standing aside from the transaction personally and 
humouring a difficult customer in every way. The best educating forces 
for a staff* of salesmen are periodical meetings, when the policy of the 
house can be outlined, an attempt being made to draw salesmen together 
in the spirit which will develop their loyalty to the shop itself. It is 
surprising how a staff of salesmen will respond to an appeal of this type, 
and how much can be done by taking them into the confidence of the 
management. Left to themselves, men will develop traits of personality, 
but educated by intercourse with the directing force and a totally fair 
system of discipline, they will sink their personalities in the policy of giving 
satisfactory and prompt service to the customer. 

SHOP-SELECTION. The trader about to start in business on his own 
account either acquires a shop which is already established, or opens one, 
and builds up his trade from the first customer. 

In the first case, the purchase of a business must be undertaken with due 
care. In a general way, the services of a trade valuer should be engaged, 
who will see that everything connected with the shop is in due order and 
that it is what it has been represented to be. His experience will be at the 
purchaser's disposal regarding such important matters as the value of the 
stock-in-trade, the book-debts, the good-will. He will make certain that 
the lease of the premises is in good order, and will in general advise as to 
the justness of the price asked for the concern. The valuer is remunerated 
by the payment of a percentage on the purchase price. It is easy to see that 
the services of such an intermediary may save the buyer of a business much 
present and future anxiety. 

As to the situation, size, and plan of a shop which it is proposed to 
open, much depends on (a) the previous experience of the man who is 
embarking on the venture ; (i) his available capital ; (c) the neighbourhood. 

He who would trade (e.g. as a grocer or a draper) should have had good 
experience in all departments. He should be acquainted with the goods he 
handles, with the markets and terms, with the methods' of display, and with 
the art of selling. It is unwise foi* the man with a provincial experience 
only to open in London, and vice versa. He who has only served a low-class 
trade should remember that different conditions and problems are to be 
dealt with in a high-class trade. Moreover, some men are most suited by 
vii, Q. 


temperament and inclination to one rather than to the other. The man 
\vho hopes to trade with success will select his shop with this fact in view, 

The possessor of small capital will generally find that a low to medium- 
class trade will best suit his possibilities and pocket. The shop selected 
must therefore be in a corresponding neighbourhood, in the midst of a large 
population. The small capitalist should avoid the highly rented main 
street, where the more ornate and expensive shops will overshadow his own 
modest venture. Premises may often be found of this kind in streets near 
factories where many hands are employed. Another reason for the man 
with small capital cultivating a "popular" trade is, that he will not be able 
to give much credit indeed, it will be better to start and maintain a 
strictly cash trade. 

Where more capital is available, it is better to select premises in which 
there is room for an expanding trade, and to endeavour to cultivate a 
superior class of customer. With regard to the possibilities of any neigh- 
bourhood, due inquiry should be made, and a careful study of the surround- 
ings undertaken. Whilst it is impossible to avoid altogether the presence 
of competition, opening in a " used up " district must be guarded against. 
There are, for example, certain suburbs of London which are neither 
growing as to population, nor is the quality of the inhabitants improving. 
On the other hand, other districts arc rapidly being built upon, and w r ith 
the private houses a certain proportion of shops are put up. 

Another condition to be observed is whether the proposed shop is on the 
right or wrong side of the road, as almost every thoroughfare seems to have 
a side lined with successful businesses, whilst the opposite side is studded 
with the evidences of failure. As to the shop itself, it should be suited to 
the business proposed. A draper will require roomy premises, whilst a 
cellar will not be of great use. A grocer at starting may not need such 
a large shop, whilst a cellar, especially if it be light and dry, will be of great 
service. There should be good rooms above the shop ; for the beginner it 
is a great economy and convenience to live upon the premises. Again, a 
yard with back entrance, and a room behind the shop for storage purposes, 
are most useful to the grocer. In the case of the draper, the room behind 
the shop is of service, whilst the- yard may well be dispensed with. 

In the selection of a shop, the question of the future of the business 
must be considered. It is, in general, the best policy, to begin with, to 
arrange with the landlord for a lease for seven years, with the option to 
extend the same for a further period. If greater caution than this be 
desirable, the shop may be taken, the landlord being willing, on a three 
years'* agreement, with the option of a lease on its expiry. The beginner 
will thus safeguard himself in the event of his trade having grown, 
and good- will which is largely attached to the premises having been 

In the selection of a shop it may be possible to find one with a front 
adaptable to the trade contemplated, already in position. In other cases, 
the landlord may be induced to put in a suitable front, especially if the 
premises are new. Indeed, it is usual to leave the completion" of the 
premises, in this respect, until a new shop is let, when the wishes ^f the 
incoming tenant are met. 


The foregoing limits and cautions are, of course, to be taken generally. 
Particular circumstances will arise in each case. However, no one should 
embark in business unless he is fully convinced that a trade is to be built up 
in the premises he has chosen. Fullest investigation should be made, and 
then the beginner must launch out, with every caution, it is true, but also 
with every confidence in both his own ability to make the shop a success, and 
in the capability of the shop as an instrument of successful trading 

Organising Secretary to the Institute of Certificated Grocers. 

SHOPPING WEEKS. Quite a new feature of the retail trade is 
the development of the idea implied by the title, '* A Shopping Week." 
Unless one has seen it in operation, it is rather difficult to describe what is 
implied in this connection. Generally speaking, it might be explained as a 
method of co-operative advertising to boom one district of a city against 
another, or one town against another, or one section of a town against any 
popular centre. It has largely had its birth in the changing conditions of the 
retail trade; first in the large cities, and secondly in the large trading areas 
in the provincial centres. In London, this idea of a co-operative enter- 
prise has been worked by tradesmen in outlying districts to counteract the 
tendency of suburban dwellers to go to the West End on special shopping 
tours. In the provinces, shopping weeks have been organised by cities, 
notably Leeds, where the idea has been to focus the attention of a large area 
of small towns on the enterprise of Leeds retailers, with a view to securing 
the patronage of the smaller towns for the city of Leeds, in place of the one 
or two near-by shopping centres. Incidentally such a campaign as was 
organised at Leeds would also divert trade from the smaller boroughs which 
are situate round the city of Leeds within a tram or a short railway 

Many experiments have been tried, and the idea seems to have con- 
siderably extended. It is being worked in the suburbs of London more 
freely, and has been used to revive interest in neglected shopping thorough- 
fares in London and its district ; it is also being used to bring trade from 
one district of a city to another; while it is also being employed by smaller 
enterprising boroughs to prevent people from shopping in adjacent towns or 
in the next nearest city. It is a growth of the modern tendency to com- 
petition in the retail trade, and has its outcome probably in the tendency of 
modern capitalism, with its increased advertising resources, to cast a wider net 
and take up trade from a constantly extending area. The West End traders 
advertise and indirectly benefit each other, so that a great section of the 
London population come to a recognised West End shopping thoroughfare. 
The bigger stores in outlving districts in self-protection have had to devise 
means to stop the shopping public in those districts from going to the 
centre. Towns outside of London, but within an easy railway journey, are 
now concentrating on stopping shoppers from going frgni the outlying town 
either to the suburb or the West find. Provincial cities are aiming, first 
of all, at preventing buyers from going to London, either direct or through 
mail-order channels, and are also concentrating on getting an increased 
share from the smaller towns which surround them. In self-defence the 
small towns are now concentrating with a yew to preventing leakage of trade 


towards the nearest city, or to towns adjacent which are sometimes only a 
penny tram-fare away. 

The idea of a shopping-week organisation is broadly a co-operative 
enterprise organised amongst traders in a section of a city or in a town, or 
in a district of a town, and the movement is readily understandable when 
one focuses this general idea of its scope in one\s mind. It is simply an 
extension of the old trading idea, which was, by superior advertising and 
superior shows, to attract trade from a rival establishment. Instead of the 
word "establishment," locality is now meant. A bird's-eye view of the 
whole plan is gained by examining a characteristic experiment, and one 
of the most characteristic experiments was that run by the tradespeople of 

Leeds is a very thriving provincial centre, and the retail interest has a 
huge field in the district of Leeds itself; but there is a still more valuable 
field within a very short distance from the city of Leeds proper. Clustered 
round Leeds are many small towns of from thirty to fifty thousand in- 
habitants, or even more. Access to Leeds is easily gained from these towns 
by train, while they are also linked up with the chief city in the West 
Riding by tram. All these towns have their own shops and shopping 
centres, and the general wants of the inhabitants can be met within the 
towns themselves. But the inhabitants of thc^e towns are also possible 
supporters of enterprise in Leeds, and the shopping week devised by the 
Leeds tradesmen was designed to give the people in these towns the habit 
of shopping in Leeds thoroughfares. This habit, to a certain extent, they 
would already have through the ordinary influences of competitive trading, 
bat the shopping week was a deliberate attempt to focus the attention of 
the inhabitants of the neighbouring towns of Leeds, and to organise in them 
the habit of mind of shopping in the Leeds centre 

The machinery of the scheme, once its aim is realised, is also simple. It 
is simply an amplification of the methods that have been employed for some 
years by the big stores in a great centre. The big store, by extensive adver- 
tising in the press, by wholesale distribution of booklets, by lavish shop- 
window display, by exceptional bargain announcements, and by allowing 
railway fares on purchases over a certain amount, aimed at bringing people 
from the city and the surrounding districts to its establishment by its own 
individual enterprise. The method employed by the organisers of the 
shopping week is exactly the same, only instead of the enterprise being an 
individual one, it is run by many traders in one particular district. In 
Leeds a committee was formed, which comprised representative shopkeepers 
in certain districts. Retailers were canvassed in these districts to see how 
far they would support the idea, and sufficient were found prepared to enter 
into a scheme which attempted to do for the whole area what single traders 
have been doing for themselves for many years. The parties to this scheme 
undertook to subscribe sufficient money to a central fund to ensure an extensive 
advertising campaign. They also undertook to make special window shows 
as part of a concerted policy in relation to the shopping-week campaign, 
while many of them supplemented these efforts by carrying on additional 
advertising campaigns which largely supplemented the central scheme, 
though individually pressing the Claims of th* separate stores which entered 


into this side of the enterprise. With these joint forces it was not difficult 
to secure a lot of free publicity from the newspapers of the district, who 
regarded the work as partaking of something of the nature of a public 
movement, while this gratuitous attention was supplemented by strong 
pages in the local press, which circulates widely over all the small adjacent 

The effect of this concerted action was to arouse a great deal of interest in 
the localities, and of course the result was a great impetus to business in the 
central thoroughfares which combined to produce this effect. Articles in 
the newspaper referring to the interest of the proceedings, supplemental 
pages giving publicity to the general idea, with individual publicity by 
many of the parties of the compact, a uniform tendency to make special 
shows, and the use of street decoration, were all parts of the programme, 
and their employment certainly produced a great effect right throughout the 
West Hiding. There is no doubt this tendency is bound to extend. The 
Leeds shopping week was barely over before two towns in the same district 
developed a similar idea. Their aim was to discourage the tendenc} of 
local residents to go to Leeds, and also to prevent, if possible, the people of 
one town going to another. Here again the same methods were employed. 
The traders of the main shopping streets subscribe! to a central fund 
administered by a representative committee; they carried on special press 
campaigns, then went in for uniform display, and also combined to decorate 
and light the streets concerned in the enterprise in an exceptional manner. 
What the permanent effect of this form of competition on the retail interest 
will be, it is difficult to say, but from the events of the last two years there 
seems no ground for doubting that the idea is capable of many extensions 
for a variety of purposes. Carried to its logical extreme, not only is it 
possible to set cities against London, provincial borough against its city, and 
town against town, but it seems likely that even thoroughfares in towns may 
be pitted against each other in the same kind of competition. It is possible 
that this form of competition may wear itself out, as it is obvious the public 
are not going to get unduly excited over shopping schemes if they are organised 
too often. At the best, it would seem that the various interests in the retail 
trade in the end will be very much where they were at the beginning; but 
there seems no doubt that it is a modern departure, which more and more 
emphasises the tendency of retail trading interests to succeed only in the 
established central business streets at the expense of the small capitalist and 
shopkeeper in the outlying districts. The provincial city can protect itself 
by combination against aggressive London methods ; the small borough can 
also protect itself against aggressive city methods. A combined movement 
in one district will protect it against the more aggressive methods of another 
district of the same town ; but with all these movements going on simul- 
taneously, it seems reasonably obvious that the position of the isolated shop- 
keeper outside the established centres must become a little more precarious. 


SHORTHAND TYPIST. To the beginner in business there is no 
doubt that shorthand is a valuable asset, and no youth contemplating a 
career ought to start business without^ it. A few years ago shorthand 


was an undoubted advantage, as the study of various systems had not 
been carried to any popular extent. A boy of sixteen, who could write 
a thoroughly good system of shorthand at a decent speed, might almost 
be certain of an opening in many directions. In addition, once he had 
acquired the art of writing good shorthand, he could find a steady income 
in teaching it. 

To-day this has all changed. Shorthand nowadays is practically as 
necessary as the ability to write simple English, and it is almost as easy 
to acquire a working knowledge of the system. Instead of paying expen- 
sive fees to private tutors, who were the earlier pioneers of shorthand, 
almost every educational authority preparing young men or women for 
a business career makes shorthand one of the subjects in its syllabus. 
Throughout the country it is taught by the technical and secondary schools, 
and an acquisition of a knowledge of a shorthand system is neither difficult 
nor expensive. 

Authorities agree that the best system in use at the present moment 
is the one invented by the late Sir Isaac Pitman. It is practically the 
standard system and represents the best logical method of abbreviating a 
language. The phonetic system, in its early days, much criticised, is now 
universally accepted as the system of shorthand which is taught by public 
institutions and practised by nearly every shorthand writer and any one 
who finds a need for shorthand in his business. It is the system generally 
in use by reporters for the press and oflicial note-takers for public institu- 
tions, courts, &c. ; while throughout business the shorthand writer who uses 
any other system but Pitman's is an exception. There are, of course, 
other systems, and for some of them much might be said, but this is not 
the place to enter into a comparative estimate of their values. Pitman's 
shorthand succeeds because for all general purposes it is both logical and 
adequate, its teaching is standardised and it has a literature of its own. 
It is unlikely that any change will be made in the prevailing tendency to 
adopt Pitman's as the best system of shorthand to learn. 

In learning shorthand under the Pitman system it is possible for the 
student to succeed without the aid of a teacher at all. The handbooks 
produced on behalf of this system are both exhaustive and practical, and 
a close study of the elementary and advanced sections of the publications 
will in itself produce efficiency. As, however, most young people are not 
naturally students, it has been found that the practical way of acquiring 
an adequate knowledge of shorthand is to go to a competent teacher, 
and, owing to the action of public authorities, competent teachers are very 
easy to obtain. Under such a teacher the work of learning shorthand is 
systematised, the student is set allotted tasks, he is corrected at every stage 
in his education, and proceeds progressively from the simple elements of 
the alphabet to the stage where he may be taken to be an adequate short- 
hand writer. While a determined student might succeed easily studying 
alone,* for the majority of people it is found simpler in practice to have 
their efforts directed by a competent teacher, and this method is probably 
more economical in the end. 

Side by side with shorthand goes an acquisition of a knowledge of 


various typewriters, the latter being a logical development of the former. 
In office work to-day a knowledge of shorthand alone is scarcely valuable: 
it is necessary to be able to transpose one's notes on the typewriter ; for 
shorthand is geu^rally used in taking a dictation of correspondence and 
other memoranda. It is now almost useless to try to obtain a reasonably 
paid appointment in an office without a knowledge of shorthand and type- 
writing, and no student of one, contemplating a commercial career, would 
neglect the other. 

Like shorthand, the typewriter is nowadays easy to learn. The great 
commercial colleges teach it as a separate course, as do most of the com- 
mercial colleges throughout the country, of which there are many, tech- 
nical institutes, polytechnics and similar institutions. The use of the 
typewriting machine is largely a matter of familiarity, although a great 
deal of help can be given by an expert directing the efforts of the student. 
What it* 'anted chiefly is a machine to use and to practise on and the 
necessary desire to master its technicalities. 

With shorthand and typewriting it is not difficult nowadays to find 
an opening in a business office. There is always a need for competent 
opeUtors. In the provinces salaries for competent stenographers and 
typists vary from t ) 40 to 65 ; in London the salaries range from 50 
to 75 a year. Possibly in the case of mere beginners the figure in both 
the provinces and the cities would be less, but these salaries are paid to 
workers who are arriving at the age of maturity. 

The credentials of being able to write shorthand and to operate a 
typewriter are valuable as the beginning of a career in an office, but they 
are now no longer passports to success. In the early days, when short- 
hand writing and the use of the typewriter were novelties, 1he man or 
woman who could do both was greatly appreciated in a busy office and 
had exceptional opportunities for advancement. To-day the tasks are 
regarded as purely mechanical, and unless the worker who goes equipped 
with these qualifications is not careful, he may be confined to shorthand 
writing and typing all his clays. While he would not find any difficulty 
in getting a living wage for competence in these directions, he might find 
his income fixed by his market value and his prospects of advancement 
almost limited by his qualifications. Employers in offices to-day, who 
select a man because he is a good shorthand writer and typist, are apt 
to treat him as such as long as he is in their service, as it never occurs 
to them to attempt to discover whether he has any special qualifications 
for the higher grades of work in their offices. 

While it is difficult to get an opening in any up-to-date office to-day 
without a knowledge of shorthand and typewriting, the beginner should 
not lose sight of the fact that these acquisitions are only means to an 
end. If he is going to be content with a living wage all his life, which 
will rise to its maximum by the time he is twenty-eight, possibly first- 
class shorthand and efficient typewriting will meet Tiis needs. If, on the 
other hand, he is ambitious and flesires to go further^ he should be con- 
stantly aware of the danger of having his status fixed by these two 
elementary qualifications. Once the worker has secured an appointment 


in an office by the employment of shorthand and typewriting, he should 
not be content to merely fulfil the mechanical functions of the shorthand- 
typist, because if he is, it will be taken for granted that these two mechanical 
functions represent his limitations. He should be on the alert to seize 
opportunities of showing his value outside these two functions, as an 
organiser, initiator, or a tactful executive servant. The value of the mere 
technical accomplishments is fixed, and practically all oncoming beginners 
in business life possess it. The skilled user of shorthand and operator of a 
typewriter is in danger of becoming one of a vast army of people mechani- 
cally perfect for a dual task, but unfitted for any other. While the two 
faculties are almost indispensable to a favourable entry into business life 
on the office side, there is an ever-increasing danger that they fix the 
position of the aspirant to business success in a groove very little further 
advanced than the point at which he started. 

Late Editor, " Modern Business." 

SHORTHAND WRITER: How to Select a. Every busy business 
and professional man can appreciate the time-saving qualities of an efficient 
stenographer, but there are a number of business men who seem to think 
that any stenographer will save time. This is a delusion. The poor steno- 
grapher wastes time ; and, however cheap she may be, she must be dear in 
the end. 

The essentials of every good stenographer are accurate shorthand out- 
lines, fair speed, correct spelling, a certain amount of education, and a 
definite quantity of intelligence. The prospective employer of a steno- 
grapher is advised to pay a fair wage. No calling in the world is so ridden 
with what trade unionists call the " black leg "as the stenographic profession. 
Insert an advertisement, and you will discover that there are many young 
persons professing qualifications who will accept from 10s. a week. Most 
of these girls are looking for a change from the monotony of home, very 
few are competent, and, in the large majority of cases, they are a nuisance 
in a busy office. 

A salary of from 25s. to 30s. a week should secure a competent girl, 
although if special qualifications are wanted the rate must be higher. The 
prospective employer will save himself much time and trouble if, instead 
of inserting the customary advertisement, he makes application to an 
employment bureau in connection with a business college or typewriter 
company. These concerns keep registers of pupils who have passed through 
their hands, and in most cases they make no charge to the employer. An 
employer is therefore spared the trouble of wading through a big batch of 
applications from more or less suitable people, and afterwards spending time 
in deciding as to the merits of these applicants, The writer does not suggest 
that every stenographer on the registers of the employment bureaux is 
satisfactory, for this is not the case, but it is a fact that most of these candi- 
dates have passed some sort of qualifying test, and there is consequently a 
smaller proportion of the unemployable among them. 

It is not altogether an easy matter to set down for a prospective employer 
a test which will enable him to discover the fitness or otherwise of an appli- 


cant. The nature of this test must obviously differ in view of the kind of 
work the stenographer will be called upon to accomplish. Assuming, how- 
ever, that the employer requires his stenographer to deal with a fairly wide 
correspondence, the following is suggested as a standard which has been 
adopted with success in several large business concerns. 

Dictate a short business letter, such a letter as would come within the 
ordinary routine of your business, incorporating with this letter a quotation 
from another letter, a list of specifications, or something which will test the 
applicant's power of " setting out*" such items. Also dictate a short extract 
from, say, the leading article of the daily newspaper. The first can be 
dictation ; the latter may be read slower or quicker, according to circum- 

The object of the first test is obvious. From the stenographer's tran- 
scription may be judged her power of rendering a business letter neatly and 
without errors of consequence. The latter test should enable the employer 
to discover whether the applicant has a working knowledge of English, and 
whether, when her shorthand outlines suggest incoherency alone, her intelli- 
gence will enable her to substitute at least a possible word. In fact, the 
latter test is an excellent method for determining the quality of the appli- 
cant's education and intelligence, and it is strongly recommended to those 
who want competent stenographic help. 

The employer should require the transcriptions of these notes to be made 
in a reasonable time, of which time he must be the best judge. He should not 
omit from his calculations the fact that nervousness may play a disturbing 
part in the stenographer's fulfilment of the tests. A nervous stenographer 
can never do herself justice, and every reasonable business man will do his 
best to put an applicant at ease by kindness and consideration. 

If the transcription of these notes is made on a typewriting machine, 
as in most cases they will be, the employer should give regard to the quality 
of the typescript. Good typewriting is at once distinguished by an even 
impression, absence of erasures, and an absence of ugly-looking punctuation 
marks stabbed through the paper. A competent typist strikes her punctua- 
tion marks lightly, more lightly than other characters, and by so doing she 
makes the work look better and spares the life of the machine. 

The best stenographer is she who takes an interest in her work, and 
it will pay a prospective employer to make a few adroit inquiries on this 
subject. The root of a good deal of incompetence in the stenographic world 
is indifference, and a little enthusiasm goes a very long way. 

A stenographer may succeed in passing the prescribed tests and yet be an 
undesirable acquisition. The employer should protect himself against this 
possibility by engaging the applicant on a month's trial, and if at the end 
of this time she is unsuitable, there should be no hesitation in terminating 
her service. Many business men who would not tolerate incompetency in 
a male clerk will, for reasons which do credit to they: hearts rather than 
their heads, suffer a member of the fairer sex to heap blunder on blunder. 
This is a mistake from all points of view ; moreover, it must be remembered 
that the dismissal of a servant, although comparatively easy at the end of a 
trial term, is much more repugnant to the ordinary humane person after 


some duration of service. This is an important point, and has been well 
evidenced in many a practical example. 

It will be noticed that we have dealt with the stenographer in the feminine 
sense. The reason for this is that stenography nowadays is practically a 
woman's monopoly, and, where the above conditions are filled, woman seems 
to be best adapted to the work. Obviously, however, my remarks apply 
equally well to male stenographers, who are still needed in many concerns. 
Some of the very best stenographers are men, but their work belongs to the 
higher branches, and is consequently paid for at higher rates. 


SITUATIONS : How to Interview. When the applicant for a situa- 
tion gets the long-expected letter asking him to call, he is apt to jump 
to the conclusion that to all intents and purposes he has secured the 
appointment. Many a promising appointment has been lost in the interview 
by the candidate neglecting one or two obvious points. It is necessary that 
the conduct of the man who is seeking employment should be as care- 
fully considered as his letter of application sent from the privacy of his 
own home. A high percentage of employers judge entirely by appearances, 
after taking up references and examining credentials, and very slight things 
often lead them to a conclusion. The candidate for the appointment, when 
he gets the highly prized letter asking him to present himself for interview, 
should remember that he is not appointed, and that he is probably one of a 
dozen men, and has still only a chance equal to one in twelve of securing 
the appointment. Some more obvious points neglected by men who present 
themselves for interview are associated with clothing. A good many men 
overdress for the purpose, and very often the employer dislikes this tendency 
to extremity. Other men go to the opposite extreme and appear shabbily 
clad, neglecting to shave, wearing soiled linen, and the appearance of poverty 
or slovenliness has an even worse effect on the mind of the man uho is inter- 
viewing. All things being equal, and as a rule, if amongst twelve candidates 
the apparent credentials are equal, the final selection must be based largely 
on appearances. The man who is securing a business appointment would 
be well advised to present himself neatly, but not obtrusively dressed, 
paying particular attention to the details of his appearance, to which many 
employers attach importance. For instance, a carelessly adjusted tie, frayed 
linen, shabby boots associated with well-kept clothing, neglected hands, 
unshaven face, all tend to prejudice the position. A man should make the 
most of his personal appearance all the time he is out for business, and 
never more so than when he is keeping a preliminary appointment which 
may lead to a situation. These are very obvious points which any intelli- 
gent man would see for himself, although they are worth mentioning, because 
they are so frequently neglected. 

There are more subtle indications of character which lead the employer 
to a decision in favour or against any one candidate, and probably his 
manner of conduct (Hiring the interview is more important than anything 
else. It is so easy to talk too much a*nd appear loquacious, or to talk too 
little and appear sulky, both of which are probably due to the effect of 
nervous excitement. The great consideration should be to aim at answering 


questions put simply and directly, without allowing oneself to be tempted 
away to side issues involving unnecessary explanations. It is not necessary 
to give the man interviewing you a complete review of your family history, 
or a summary of your personal opinions and beliefs. He will probably 
have made up hi ^ mind as to what he wishes to ask you, and the simpler 
and more directly your answers are given, the more he will be impressed. 
Avoid being too clever. The too clever man is a drug in the market. Do 
not use the personal pronoun " I" too much, and do not talk as if you were 
the only possible man for that particular appointment. It is a mistake to 
be too insistent in your inquiries about hours. Do not be too eager to 
know whether they finish at five or six (/clock, or whether you have to work 
overtime. Do not press the point of closing t'me on Saturday, or insist 
too much on a summary of holidays. These are details which are pretty 
much the same in all businesses, and are best left in the background. 
Many men lose situations because in such an interview the only subject they 
are interested in is the question when they are to leave off work. At a 
first interview it strikes the wrong note to betray any great anxiety on tliis 
point, and its obtrusion would almost certainly bring the call to a conclusion 
unsatisfactory to yourself. 

Candidates are very often too abjectly servile, and create a bad impres- 
sion in this way. Business men nowadays do not expect their employees to 
carry respect to the point of abjectness, and where a man does so, they 
are apt to consider that he has no character of his own. A business man 
will appreciate a candidate who introduces himself respectfully, and then 
talks clearly with a proper show of respect for his own personality. On the 
other hand, it might be possible to go to the other extreme and present 
an air of too much nonchalance or independence. Either extreme is to be 
strictly avoided. 

Amongst minor details it is advisable not to interview with a hand 
stained by cigarette smoke. Some employers are distinctly prejudiced 
against the cigarette habit, and indications of its presence which are 
obtrusive arouse this prejudice. More fatal still is it to interview an 
employer with breath tainted by alcohol. To-day, very few business men 
take alcohol during business hours, and the excellent advice of an American 
humorist, " that reasonable refreshment taints the breath almost as badly as 
the excessive use of stimulants," is worth noting. A comparative abstainer 
might think it necessary to take a little temporary stimulant before facing 
a new and prospective employer, but its detection would put him in the 
ranks of much worse men. 

SITUATIONS : How to Write for. When men are face to face with the 
necessity of getting employment, the question of how to write a satisfactory 
application becomes an important one. How few men realise the possibilities 
of writing with a view to securing an appointment is proved by the employer 
who inserts an advertisement in a paper such as the Daily Telegraph or the 
Manchester Guardian. His appointment may be a simple one for the ordinary 
qualifications of a book-keeper or a* clerk, and the three-line advertisement 
will probably draw hundreds of applications, The possible employer may 
not know any one of his applicants, and probably forms his opinion of them 


by the letters they send, and when he conies to go through the three 
hundred applications, it may be said of fully two hundred and ninety-five 
that there is not a single reason why he should turn to any particular one in 
the group. The man who is applying for an appointment is too apt to say 
all the obvious things, and too much inclined to include all the facts that he 
might well leave out, and to leave out all the facts which he ought to put in. 
He approaches the task in a perfunctory way, modelling his effort on a 
traditional style, and when the letter comes to be opened by the man who 
has the appointment to give, it is almost identical with hundreds of letters 
sent in by other applicants. 

In the matter of writing a good business application for a situation, much 
must be left to the discretion of the man who is writing. Situations adver- 
tised vary in their details, and a model letter which would answer all purposes 
could not be devised, and even if it wei'e given it would be so universally 
adopted that it would become more stereotyped than the older methods. 
But some broad general hints may be given, which might improve almost 
every letter of application. The man who would write a successful letter of 
application should start by choosing good paper and envelopes. In such a 
matter the little things count, and letters addressed on poor paper often 
convey an adverse impression. A man might be perhaps the most capable 
and the most efficient applicant for an appointment out of the three hundred 
sent in, and his qualifications would not certainly be altered by the quality 
of the paper on which he wrote, but the fact remains that in things of which 
they have no knowledge, men are prone to judge by appearances, and poverty- 
stricken paper suggests the failure or incompetent. 

Some employers of labour have agreed that there is nothing which stamps 
the application so much as the opening sentences. When one reads two or 
three hundred letters of this type, it is surprising how often the same phrases 
crop up. "In reply to your advertisement in the Daily Telegraph of 
December 22nd" is the opening of nearly every letter, and the maddening 
reiteration makes any deviation from this rule extremely acceptable. Such an 
opening, while being extremely correct, is the most obvious, and the employer 
at once forms the impression of a man who is not too fertile in ideas. So 
much might be said of similar overworked phrases used by the man who is 
looking for a situation. "Referring to your advertisement," "In response 
to your advertisement, 1 ' " I saw your advertisement in the Dally Telegraph" 
and such phrases, are all overworked alternatives to the first one quoted. 

It is difficult to give alternatives, because alternatives generally adopted 
take on the same stereotyped flavour, but a few suggestions might be made 
which would set the mind of the man, who has the task of setting forth his 
qualifications to a prospective employer, working in the right direction. 
He might begin his letter by stating that "I was interested in your adver- 
tisement in yesterday *s Daily Telegraph" &c., or " I think if you were to 
examine my credentials you would find that they would qualify me for 
the appointment you are advertising in the Dotty Telegraph? or again, 
"Applying for the position you are advertising, I think a consideration of 
my qualifications would justify me in taking up your time by my applica- 
tion," These illustrations might be multiplied indefinitely, and they are 


not given as representing either the limit of literary style or the highest 
possible note of excellence in penning an application. They are suggested 
as methods of jumping off the usual line, which would prevent the writer's 
letter being classified with t\vo hundred more letters starting practically 
with the same words an advantage in itself. 

Another gr>at fault in letters of this character is that the applicant 
very rarely supplies the particulars which are asked for in the advertisement. 
The advertiser may say, " State age, previous record, and qualifications," 
and a large percentage of the applications received will leave out the 
age, previous record or qualifications, while in classic cases the applicant 
leaves out all three. The writer of a letter of application cannot be too 
careful in covering the ground specified by the prospective employer, and 
he may take it that when special information is asked for, any letter which 
does not contain it is immediately thrown aside. 

Another fertile cause of failure in applying for situations is the tendency 
of the man who writes to apply for anything or everything, so long as he is 
writing. Wherever there is a situation vacant he sends his letter of appl^m- 
tion, and in work where special qualifications are necessary, he finds it diffi- 
cult to say anything likely to influence the man who has the appointment to 
give. When a man is writing ten or fifteen applications of this type per 
day, he usually settles clown into a steady routine and makes the one letter 
do for every chance of employment presented by an advertiser. The result 
is that he gets replies from none. 

The best advertisements to which a man may reply are those which 
demand specific qualifications, and qualifications to which he can legitimately 
make claim. In such a case the writer would concentrate on the points 
raised, and make the strongest feature of his application an outline of the 
peculiar abilities which suit him to that appointment. The writer has in his 
mind applications for positions in journalism by men who state that they 
have never done any journalistic work, but could easily learn; for positions 
in advertising by men who have read advertisements, and think that they 
could do exactly the same work ; for positions as travellers by men who have 
never done any travelling, but have been advised by their doctors to seek 
employment in the open air ; and for positions as salesmen by men who have 
spent years of their lives in the routine of clerical work To state this in 
cold print is to almost state the commonplace, but it is quite a usual feature 
on opening letters of application to find letters of this type. The point of 
this suggestion is that men who are looking for employment should not even 
trouble to write letters of this character. A man who is looking for a sales- 
man needs a salesman; a man who is looking for an advertising expert will 
not be content with the man who thinks he might do it ; a man who is looking 
for journalistic help does not want the services of an applicant who thinks that 
he could easily learn the work. When vacancies occur where special qualifi- 
cations are necessary, the applicant who secures the appointment will have 
those special qualifications, and it is a sheer waste of time on the part of the 
man out of emplovment to ask for the appointment if his experience has 
not qualified him in that direction. One excellent rule for successfully 
applying for appointments is to choose an advertisement which offers work 


that the man knows he can do, and can refer to experience which will prove 
to the prospective employer that he can do it. Broadly speaking, any 
application which does not conform to this rule has so slender a chance of 
being successful, that to make it is almost wasting both the time spent on 
writing the letter and the postage stamp which carries it. 

An excellent general rule is to keep to the point, It is not necessary to 
tell a prospective employer your whole life story, or the fact that you have 
a widowed mother or are overburdened with too large a family. If you are 
an abstainer it is not advisable to devote half your application to empha- 
sising this point of view. Some employers are suspicious, and the man who 
parades his virtues is instinctively suspected of vices on the principle that he 
protests too much. The same rules might be applied to protestations of 
honesty. The average employer detests fulsome protestations and would 
prefer to judge integrity by its references. A plain statement of the facts is 
much better than a lot of explanatory matter on side issues which do not 
increase qualifications. It is advisable not to be too clever, as, following 
the American plan, applications of recent years have somewhat overworked 
the pronoun " 1 " and have carried a great deal too much egotism. It is 
advisable not to be too modest on the "Uriah Keep" plan. The employer 
is frequently of the opinion that the man who cannot straightforwardly talk 
about his merits and qualifications would not have the necessary nerve to do 
the work. Avoid Jong letters, avoid line language, avoid exaggeration, and 
stick to facts that can be easily verified, so that when the man who is 
reading the application shows an inclination to make an engagement, he 
shall find the statement presented to him capable of verification at every 


SOLICITOR : How to become a. The body that controls the admission, 
training, and examination of students who wish to be solicitors, as well 
as the discipline of the whole profession, is the Law Society, Chancery 
Lane, London, W.C., to whose secretary applications for current regula- 
tions should be addressed. Given the necessary natural qualities, the well- 
educated solicitor has the best chances of success, since, having the entry 
into a wide soeial circle, he has better opportunities for becoming known 
to people likely to need and able to pay for his services. 

If he can afford it he should certainly go to a university, or, at any rate, 
secure a university degree in arts or laws. At school he must learn Latin, 
but not necessarily Greek, and he should try to pass some such public 
examination as the matriculation of the London University, the first class 
of the College of Preceptors, or the Oxford or Cambridge senior locals. 
The Law Society hold their preliminary examination four times a year and 
tit various centres; in their own Hall in Chancery Lane, and in Birming- 
ham, Bristol, Leeds, Liverpool, Manchester, and Nevvcaslle-on-Tyne. The 
subjects are Latin, English dictation and composition, arithmetic, geography 
of Europe, history ofEngland, and two of the following: (1) Mathematics, 
including algebra to simple equations arfd the first four books of Euclid; (2) 
More advanced Latin ; (3) Greek ; (4) French ; (5) German ; (6) Spanish ; 
(7) Italian. Those who have passed certain examinations are exempted 


frcm the necessity of taking the preliminary, but until this examination 
has been passed, or some certificate has been definitely accepted by the 
Law Society in lieu thereof, no time spent in training can count towards 

Having passed the preliminary examination, the candidate must be 
articled to a solicitor or firm of solicitors. The usual term of such service 
is live years. The stamp duty on the articles is 80. The premium 
charged by a solicitor for a pupil varies with his standing from J?100 to 
cf^tOO, or occasionally more, and he pays the student no stipend. The pupil 
may have to do a good deal of work that may appear to him to be drudgery, 
but it is drudgery that must be undertaken. A good deal of a solicitor's 
business is connected with conveyancing, and in the documents connected 
therewith, as, in fact, in all legal documents, exact legal phraseology is of 
importance. In legal matters there are stereotyped methods of procedure 
which must be learned gradually by the pupil in the only way they can 
bo learned -by actual practice. During his period under articles the pupil 
can, in London, attend the courses of lectures held by the Law Society, 
or those held in the various colleges of the London University. There 
are also law classes held in many large provincial towns. Every articled 
clerk, with certain exceptions, is required to pass the intermediate exami- 
nation, and he may present himself at any time after completing twelve 
months' service. The subjects are such elementary works on the laws of 
England as the Examination Committee of the Law Society may from time 
to time select. The fee for the first entry is 6, and for each renewal, after 
failure, J?;3. If a candidate fails to pass the intermediate within a year of 
completing one half of his term of service, he w r ill probably be unable to 
take his final near the end of such term that is the date of his qualification 
to practise will be postponed. 

For the final examination the entrance fee is oflO, and for each fresh 
trial, after failure, half that sum. Both the intermediate and final are 
held in London only, in the Hall of the Law Society, Chancery Lane. No 
candidate can be enrolled as a solicitor who has not passed the final examina- 
tion, who is under twenty-one years of age, or who has not completed the 
prescribed term of service. When he has satisfied all these conditions he 
obtains an admission certificate, which has to be impressed with the revenue 
stamp of .X'25. A payment of 5 has to be made to the Law Society, 
and the certificate must be sent to the Master of the Rolls for his signature. 
When the document has been duly signed, the applicant's name is entered on 
the roll of solicitors. 

Solicitors cannot expect to make the handsome incomes earned by promi- 
nent barristers. Still, those in good practice often earn irom 1000 to 
.2000 a year. Fixed salaries, paid to solicitors as managing clerks to big 
firms of solicitors, may reach JP700 or even =800 a year. Solicitors, too, are 
eligible for appointment as Town Clerks, Clerks of the Peace, Magistrates 1 
Clerks, Vestry Clerks, and so on. In the Civil Service* vacancies frequently 
occur in the Estate Duty Office of th<5 Inland Revenue. Candidates must be 
qualified solicitors, and between the age of twenty-one and twenty-seven. 
The salary ranges from ^150 to ,500, 


was an undoubted advantage, as the study of various systems had not 
been carried to any popular extent. A boy of sixteen, who could write 
a thoroughly good system of shorthand at a decent speed, might almost 
be certain of an opening in many directions. In addition, once he had 
acquired the art of writing good shorthand, he could find a steady income 
in teaching it. 

To-day this has all changed. Shorthand nowadays is practically as 
necessary as the ability to write simple English, and it is almost as easy 
to acquire a working knowledge of the system. Instead of paying expen- 
sive fees to private tutors, who were the earlier pioneers of shorthand, 
almost every educational authority preparing young men or women for 
a business career makes shorthand one of the subjects in its syllabus. 
Throughout the country it is taught by the technical and secondary schools, 
and an acquisition of a knowledge of a shorthand system is neither difficult- 
nor expensive. 

Authorities agree that the best system in use at the present moment 
is the one invented by the late Sir Isaac Pitman. It is practically the 
standard system and represents the best logical method of abbreviating a 
language. The phonetic system, in its early days, much criticised, is now 
universally accepted as the system of shorthand which is taught by public 
institutions and practised by nearly every shorthand writer and any one 
who finds a need for shorthand in his business. It is the system generally 
in use by reporters for the press and official note-takers for public institu- 
tions, courts, &c. ; while throughout business the shorthand writer who uses 
any other system but Pitman's is an exception. There are, of course, 
other systems, and for some of them much might be said, but this is not 
the place to enter into a comparative estimate of their values. Pitman's 
shorthand succeeds because for all general purposes it is both logical and 
adequate, its teaching is standardised and it has a literature of its own. 
It is unlikely that any change will be made in the prevailing tendency to 
adopt Pitman's as the best system of shorthand to learn. 

In learning shorthand under the Pitman system it is possible for the 
student to succeed without the aid of a teacher at all. The handbooks 
produced on behalf of this system are both exhaustive and practical, and 
a close study of the elementary and advanced sections of the publications 
will in itself produce efficiency. As, however, most young people are not 
naturally students, it has been found that the practical way of acquiring 
an adequate knowledge of shorthand is to go to a competent teacher, 
and, owing to the action of public authorities, competent teachers are very 
easy to obtain. Under such a teacher the work of learning shorthand is 
systematised, the student is set allotted tasks, he is corrected at every stage 
in his education, and proceeds progressively from the simple elements of 
the alphabet to the stage where he may be taken to be an adequate short- 
hand writer. AVhile a determined student might succeed easily studying 
alone, -for the majority of people it is found simpler in practice to have 
their efforts directed by a competent teacher, and this method is probably 
more economical in the end. 

Side by side with shorthand goes an acquisition of a knowledge of 


various typewriters, the latter being a logical development of the former. 
In office work to-day a knowledge of shorthand alone is scarcely valuable: 
it is necessary to be able to transpose one's notes on the typewriter ; tor 
shorthand is generally used in taking a dictation of correspondence and 
other memoranda. It is now almost useless to try to obtain a reasonably 
paid appointment in an office without a knowledge of shorthand and type- 
writing, and no student of one, contemplating a commercial career, would 
neglect the other. 

Like shorthand, the typewriter is nowadays easy to learn. The great 
commercial colleges teach it as a separate course, as do most of the com- 
mercial colleges throughout the country, of which there are many, tech- 
nical institutes, polytechnics and similar institutions. The use of the 
typewriting machine is largely a matter of familiarity, although a great 
deal of help can be given by an expert directing the efforts of the student. 
What is r anted chiefly is a machine to use and to practise on and the 
necessary desire to master its technicalities. 

With shorthand and typewriting it is not difficult nowadays to find 
an opening in a business office. There is always a need for competent 
opcut'jrs. In the provinces salaries for competent stenographers and 
typists vary from M to 65 ; in London the salaries range from 50 
to 75 a year. Possibly in the case of mere beginners the figure in both 
the provinces and the cities would be less, but these salaries are paid to 
workers who are arriving at the age of maturity. 

The credentials of being able to write shorthand and to operate a 
typewriter are valuable as the beginning of a career in an office, but they 
are now no longer passports to success. In the early days, when short- 
hand writing and the use of the typewriter were novelties, I he man or 
woman who could do both was greatly appreciated in a busy office and 
had exceptional opportunities for advancement. To-day the tasks are 
regarded as purely mechanical, and unless the worker who goes equipped 
with these qualifications is not careful, he may be confined to shorthand 
writing and typing all his days. While he would not find any difficulty 
in getting a living wage for competence in these directions, he might find 
his income fixed by his market value and his prospects of advancement 
almost limited by his qualifications. Employers in offices to-day, who 
select a man because he is a good shorthand writer and typist, are apt 
to treat him as such as long as he is in their service, as it never occurs 
to them to attempt to .discover whether he has any special qualifications 
for the higher grades of work in their offices. 

While it is difficult to get an opening in any up-to-date office to-day 
\vithout a knowledge of shorthand and typewriting, the beginner should 
not lose sight of the fact that these acquisitions are only means to an 
end. If he is going to be content with a living wage all his life, which 
will rise to its maximum by the time he is twenty-eight, possibly first- 
class shorthand and efficient typewriting will meet fiis needs. If, on the 
other hand, he is ambitious and flesires to go further, he should be con- 
stantly aware of the danger of having his status fixed by these two 
elementary qualifications. Once the worker has secured an appointment 


in an office by the employment of shorthand and typewriting, he should 
not be content to merely fulfil the mechanical functions of the shorthand* 
typist, because if he is, it will be taken for granted that these two mechanical 
functions represent his limitations. He should be on the alert to seize 
opportunities of showing his value outside these two functions, as an 
organiser, initiator, or a tactful executive servant. The value of the mere 
technical accomplishments is fixed, and practically all oncoming beginners 
in business life possess it. The skilled user of shorthand and operator of a 
typewriter is in danger of becoming one of a vast army of people mechani- 
cally perfect for a dual task, but unfitted for any other. While the two 
faculties are almost indispensable to a favourable entry into business life 
on the office side, there is an ever-increasing danger that they fix the 
position of the aspirant to business success in a groove very little further 
advanced than the point at which he started. 


Late Editor ', " Modern Business" 

SHORTHAND WRITER: How to Select a. Every busy business 
and professional man can appreciate the time-saving qualities of an efficient 
stenographer, but there are a number of business men who seem to think 
that any stenographer will save time. This is a delusion. The poor steno- 
grapher wastes time; and, however cheap she may be, she must be dear in 
the end. 

The essentials of every good stenographer are accurate shorthand out- 
lines, fair speed, correct spelling, a certain amount of education, and a 
definite quantity of intelligence. The prospective employer of a steno- 
grapher is advised to pay a fair wage. No calling in the world is so ridden 
with what trade unionists call the " blackleg" as the stenographic profession. 
Insert an advertisement, and you will discover that there are many young 
persons professing qualifications who will accept from 10s. a week. Most 
of these girls are looking for a change from the monotony of home, very 
few are competent, and, in the large majority of cases, they are a nuisance 
in a busy office. 

A salary of from 25s. to 30s. a week should secure a competent girl, 
although if special qualifications are wanted the rate must be higher. The 
prospective employer will save himself much time and trouble if, instead 
of inserting the customary advertisement, he makes application to an 
employment bureau in connection with a business college or typewriter 
company. These concerns keep registers of pupils who have passed through 
their hands, and in most cases they make no charge to the employer. An 
employer is therefore spared the trouble of wading through a big batch of 
applications from more or less suitable people, and afterwards spending time 
in deciding as to the merits of these applicants. The writer does not suggest 
that every stenographer on the registers of the employment bureaux is 
satisfactory, for this is not the case, but it is a fact that most of these candi- 
dates have passed some sort of qualifying test, and there is consequently a 
smaller proportion of the unemployable among them. 

It is not altogether an easy matter to set down for a prospective employer 
a test which will enable him to discover the fitness or otherwise of an appli* 


cant. The nature of this test must obviously differ in view of the kind of 
work the stenographer will be called upon to accomplish. Assuming, how- 
ever, that the employer requires his stenographer to deal with a fairly wide 
correspondence, the following is suggested as a standard which has been 
adopted with success in several large business concerns. 

Dictate a short business letter, such a letter as would come within the 
ordinary routine of your business, incorporating with this letter a quotation 
from another letter, a list of specifications, or something which will test the 
applicant's po\ver of " setting out" such items. Also dictate a short extract 
from, say, the leading article of the daily newspaper. The first can be 
dictation ; the latter may be read slower or quicker, according to circum- 

The object of the first test is obvious. From the stenographers tran- 
scription may be judged her power of rendering a business letter neatly and 
without errors of consequence. The latter test should enable the employer 
to discover whether the applicant has a working knowledge of English, and 
whether, when her shorthand outlines suggest incoherency alone, her intelli- 
gence will enable her to substitute at least a possible word. In fact, the 
latter test is an excellent method for determining the quality of the appli- 
cant's education and intelligence, and it is strongly recommended to those 
who want competent stenographic help. 

The employer should require the transcriptions of these notes to be made 
in a reasonable time, of which time he must be the best judge. He should not 
omit from his calculations the foct that nervousness may play a disturbing 
part in the stenographer's fulfilment of the tests. A nervous stenographer 
can never do herself justice, and every reasonable business man will do his 
best to put an applicant at ease by kindness and consideration. 

If the transcription of these notes is made on a typewriting machine, 
as in most cases they will be, the employer should give regard to the quality 
of the typescript. Good typewriting is at once distinguished by an even 
impression, absence of erasures, and an absence of ugly-looking punctuation 
marks stabbed through the paper. A competent typist strikes her punctua- 
tion marks lightly, more lightly than other characters, and by so doing she 
makes the work look better and spares the life of the machine. 

The best stenographer is she who takes an interest in her work, and 
it will pay a prospective employer to make a few adroit inquiries on this 
subject. The root of a good deal of incompetence in the stenographic world 
is indifference, and a little enthusiasm goes a very long way. 

A stenographer may succeed in passing the prescribed tests and yet be an 
undesirable acquisition. The employer should protect himself against this 
possibility by engaging the applicant on a month's trial, and if at the end 
of this time she is unsuitable, there should be no hesitation in terminating 
her service. Many business men who would not tolerate incompetency in 
a male clerk will, for reasons which do credit to they: hearts rather than 
their heads, suffer a member of the^airer sex to heap blunder on blunder. 
This is a mistake from all points of view ; moreover, it must be remembered 
that the dismissal of a servant, although comparatively easy at the end of a 
trial term, is much more repugnant to the ordinary humane person after 


some duration of service. This is an important point, and has been well 
evidenced in many a practical example. 

It will be noticed that we have dealt with the stenographer in the feminine 
sense. The reason for this is that stenography nowadays is practically a 
woman's monopoly, and, where the above conditions are filled, woman seems 
to be best adapted to the work. Obviously, however, my remarks apply 
equally well to male stenographers, who are still needed in many concerns. 
Some of the very best stenographers are men, but their work belongs to the 
higher branches, and is consequently paid for at higher rates. 


SITUATIONS : How to Interview. When the applicant for a situa- 
tion gets the long-expected letter asking him to call, he is apt to jump 
to the conclusion that to all intents and purposes he has secured the 
appointment. Many a promising appointment has been lost in the interview 
by the candidate neglecting one or two obvious points. It is necessary that 
the conduct of the man who is seeking employment should be as care- 
fully considered as his letter of application sent from the privacy of his 
own home. A high percentage of employers judge entirely by appearances, 
after taking up references and examining credentials, and very slight things 
often lead them to a conclusion. The candidate for the appointment, when 
he gets the highly prized letter asking him to present himself for interview, 
should remember that he is not appointed, and that he is probably one of a 
dozen men, and has still only a chance equal to one in twelve of securing 
the appointment. Some more obvious points neglected by men who present 
themselves for interview are associated with clothing. A good many men 
overdress for the purpose, and very often the employer dislikes this tendency 
to extremity. Other men go to the opposite extreme and appear shabbily 
clad, neglecting to shave, wearing soiled linen, and the appearance of poverty 
or slovenliness has an even worse effect on the mind of the man \\ho is inter- 
viewing. All things being equal, and as a rule, if amongst twelve candidates 
the apparent credentials are equal, the final selection must be based largely 
on appearances. The man who is securing a business appointment would 
be well advised to present himself neatly, but not obtrusively dressed, 
paying particular attention to the details of his appearance, to which many 
employers attach importance. For instance, a carelessly adjusted tie, frayed 
linen, shabby boots associated with well-kept clothing, neglected hands, 
unshaven face, all tend to prejudice the position. A man should make the 
most of his personal appearance all the time he is out for business, and 
never more so than when he is keeping a preliminary appointment which 
may lead to a situation. These are very obvious points which any intelli- 
gent man would see for himself, although they are worth mentioning, because 
they are so frequently neglected. 

There are more subtle indications of character which lead the employer 
to a decision in favour or against any one candidate, and probably his 
manner of conduct cftiring the interview is more important than anything 
else. It is so easy to talk too much a*nd appear loquacious, or to talk too 
little and appear sulky, both of which are probably due to the effect of 
nervous excitement. The great consideration should be to aim at answering 


questions put simply and directly, without allowing oneself to be tempted 
av/ay to side issues involving unnecessary explanations. It is not necessary 
to give the man interviewing you a complete review of your family history, 
or a summary of your personal opinions and beliefs. He will probably 
have made up hi: mind as to what he wishes to ask you, and the simpler 
and more directly your answers are given, the more he will be impressed. 
Avoid being too clever. The too clever man is a drug in the market. Do 
not use the personal pronoun "I" too much, and do not talk as if you were 
the only possible man for that particular appointment. It is a mistake to 
be too insistent in your inquiries about hours. Do not be too eager to 
know whether they finish at five or six o'clock, or whether you have to work 
overtime. Do not press the point of closing lime on Saturday, or insist 
too much on a summary of holidays. These are details which are prccty 
much the same in all businesses, and are best left in the background. 
Many men lose situations because in such an interview the only subject they 
are interested in is the question when they are to leave off work. At a 
first interview it strikes the wrong note to betray any great anxiety on this 
point, and its obtrusion would almost certainly bring the call to a conclusion 
unsatisfactory to yourself. 

Candidates are very often too abjectly servile, and create a bad impres- 
sion in this way. IJusiness men nowadays do not expect their employees to 
carry respect to the point of abjectness, and where a man does so, they 
are apt to consider that he has no character of his own. A business man 
will appreciate a candidate who introduces himself respectfully, and then 
talks clearly with a proper show of respect for his own personality. On the 
other hand, it might be possible to go to the other extreme and present 
an air of too much nonchalance or independence. Either extreme is to be 
strictly avoided. 

Amongst minor details it is advisable not to interview with a hand 
stained by cigarette smoke. Some employers are distinctly prejudiced 
against the cigarette habit, and indications of its presence which are 
obtrusive arouse this prejudice. More fatal still is it to interview an 
employer with breath tainted by alcohol. To-day, very few business men 
take alcohol during business hours, and the excellent advice of an American 
humorist, " that reasonable refreshment taints the breath almost as badly as 
the excessive use of stimulants,' 1 ' is worth noting. A comparative abstainer 
might think it necessary to take a little temporary stimulant before facing 
a new and prospective employer, but its detection would put him in the 
ranks of much worse men. 

SITUATIONS : How to Write for. When men are face to face with the 
necessity of getting employment, the question of how to write a satisfactory 
application becomes an important one. How few men realise the possibilities 
of writing with a view to securing an appointment is proved by the employer 
who inserts an advertisement in a paper such as the Dally Telegraph or the 
Manchester Guardian. His appointment may be a simple one for the ordinary 
qualifications of a book-keeper or a* clerk, and the three-line advertisement 
will probably draw hundreds of applications. The possible employer may 
not know any one of his applicants, and probably forms his opinion of them 


by the letters they send, and when he comes to go through the three 
hundred applications, it may be said of fully two hundred and ninety-five 
that there is not a single reason why he should turn to any particular one in 
the group. The man who is applying for an appointment is too apt to say 
all the obvious things, and too much inclined to include all the facts that he 
might well leave out, and to leave out all the facts which he ought to put in. 
He approaches the task in a perfunctory way, modelling his effort on a 
traditional style, and when the letter comes to be opened by the man who 
has the appointment to give, it is almost identical with hundreds of letters 
sent in by other applicants. 

In the matter of writing a good business application for a situation, much 
must be left to the discretion of the man who is writing. Situations adver- 
tised vary in their details, and a model letter which would answer all purposes 
could not be devised, and even if it were given it would be so universally 
adopted that it would become more stereotyped than the older methods. 
But some broad general hints may be given, which might improve almost 
every letter of application. The man who would write a successful letter of 
application should start by choosing good paper and envelopes. In such a 
matter the little things count, and letters addressed on poor paper often 
convey an adverse impression. A man might be perhaps the most capable 
and the most efficient applicant for an appointment out of the three hundred 
sent in, and his qualifications would not certainly be altered by the quality 
of the paper on which he wrote, but the fact remains that in tilings of which 
they have no knowledge, men are prone to judge by appearances, and poverty- 
stricken paper suggests the failure or incompetent. 

Some employers of labour have agreed that there is nothing which stamps 
the application so much as the opening sentences. When one reads two or 
three hundred letters of this type, it is surprising how often the same phrases 
crop up. "In reply to your advertisement in Hie Daily Telegraph of 
December 22nd " is the opening of nearly every letter, and the maddening 
reiteration makes any deviation from this rule extremely acceptable. Such an 
opening, while being extremely correct, is the most obvious, and the employer 
at once forms the impression of a man who is not too fertile in ideas. So 
much might be said of similar overworked phrases used by the man who is 
looking for a situation. "Referring to your advertisement," "In response 
to your advertisement, 11 " I saw your advertisement in the Daily Telegraph" 
and such phrases, are all overworked alternatives to the first one quoted. 

It is difficult to give alternatives, because alternatives generally adopted 
take on the same stereotyped flavour, but a few suggestions might be made 
which would set the mind of the man, who has the task of setting forth his 
qualifications to a prospective employer, working in the right direction. 
He might begin his letter by stating that " I was interested in your adver- 
tisement in yesterday's Daily Telegraph" &c., or " I think if you were to 
examine my credentials you would find that they would qualify me for 
the appointment you are advertising in the Daily Telegraph" or again, 
"Applying for the position you are advertising, I think a consideration of 
my qualifications would justify me in taking up your time by my applica- 
tion." These illustrations might be multiplied indefinitely, and they are 


not given as representing either the limit of literary style or the highest 
possible note of excellence in penning an application. They are suggested 
as methods of jumping off the usual line, which would prevent the writer's 
letter being classified with two hundred more letters starting practically 
with the same words an advantage in itself. 

Another gr?at fault in letters of this character is that the applicant 
very rarely supplies the particulars which are asked for in the advertisement. 
The advertiser may say, " State age, previous record, and qualifications," 
and a large percentage of the applications received will leave out the 
age, previous record or qualifications, while in classic cases the applicant 
leaves out all three. The writer of a letter of application cannot be too 
careful in covering the ground specified by the prospective employer, and 
he may take it that when special information is asked for, any letter which 
does not contain it is immediately thrown aside. 

Another fertile cause of failure in applying for situations is the tendency 
of the man who writes to apply for anything or everything, so long as he is 
writing. Wherever there is a situation vacant he sends his letter of applica- 
tion, and in work where special qualifications are necessary, he finds it diffi- 
cult to say anything likely to influence the man who has the appointment to 
give. When a man is writing ten or fifteen applications of this type per 
day, he usually settles down into a steady routine and makes the one letter 
do for every chance of employment presented by an advertiser. The result 
is that he gets replies from none. 

The best advertisements to which a man may reply are those which 
demand specific qualifications, and qualifications to which he can legitimately 
make claim. In such a case the writer would concentrate on the points 
raised, and make the strongest feature of his application an outline of the 
peculiar abilities which suit him to that appointment. The writer has in his 
mind applications for positions in journalism by men who state that they 
have never done any journalistic work, but could easily learn ; for positions 
in advertising by men who have read advertisements, and think that they 
could do exactly the same work ; for positions as travellers by men who have 
never done any travelling, but have been advised by their doctors to seek 
employment in the open air ; and for positions as salesmen by men who have 
spent years of their lives in the routine of clerical work To state this in 
cold print is to almost state the commonplace, but it is quite a usual feature 
on opening letters of application to find letters of this type. The point of 
this suggestion is that men who are looking for employment should not even 
trouble to write letters of this character. A man who is looking for a sales- 
man needs a salesman; a man who is looking for an advertising expert will 
not be content with the man who thinks he might do it ; a man who is looking 
for journalistic help does not want the services of an applicant who thinks that 
he could easily learn the work. When vacancies occur where special qualifi- 
cations are necessary, the applicant who secures the appointment will have 
those special qualifications, and it is a sheer waste of time on the part of the 
man out of employment to ask foV the appointment if his experience has 
not qualified him in that direction. One excellent rule for successfully 
applying for appointments is to choose an advertisement which offers work 


that the man knows he can do, and can refer to experience which will prove 
to the prospective employer that he can do it. Broadly speaking, any 
application which does not conform to this rule has so slender a chance of 
being successful, that to make it is almost wasting both the time spent on 
writing the letter and the postage stamp which carries it. 

An excellent general rule is to keep to the point It is not necessary to 
tell a prospective employer your whole life story, or the fact that you have 
a widowed mother or are overburdened with too large a family. If you are 
an abstainer it is not advisable to devote half your application to empha- 
sising this point of view. Some employers are suspicious, and the man who 
parades his virtues is instinctively suspected of vices on the principle that he 
protests too much. The same rules might be applied to protestations of 
honesty. The average employer detests fulsome protestations and would 
prefer to judge integrity by its references. A plain statement of the facts is 
much better than a lot of explanatory matter on side issues which do not 
increase qualifications. It is advisable not to be too clever, as, following 
the American plan, applications of recent years have somewhat overworked 
the pronoun " 1 " and have carried a great deal too much egotism. It is 
advisable not to be too modest on the "Uriah Keep" plan. The employer 
is frequently of the opinion that the man who cannot straightforwardly talk 
about his merits and qualifications would not have the necessary nerve to do 
the work. Avoid long letters, avoid fine language, avoid exaggeration, and 
stick to facts that can be easily verified, so that when the man who is 
reading the application shows an inclination to make an engagement, he 
shall find the statement presented to him capable of verification at every 


SOLICITOR : How to become a. The body that controls the admission, 
training, and examination of students who wish to be solicitors, as well 
as the discipline of the whole profession, is the Law Society, Chancery 
Lane, London, W.C., to whose secretary applications for current regula- 
tions should be addressed. Given the necessary natural qualities, the well- 
educated solicitor has the best chances of success, since, having the entry 
into a wide social circle, he has better opportunities for becoming known 
to people likely to need and able to pay for his services. 

If he can afford it he should certainly go to a university, or, at any rate, 
secure a university degree in arts or laws. At school he must learn Latin, 
but not necessarily Greek, and he should try to pass some such public 
examination as the matriculation of the London University, the first class 
of the College of Preceptors, or the Oxford or Cambridge senior locals. 
The Law Society hold their preliminary examination four times a year and 
&t various centres ; in their own Hall in Chancery Lane, and in Eirming- 
ham, Bristol, Leeds, Liverpool, Manchester, and Ncwcastle-on-Tyne. The 
subjects are Latin, English dictation and composition, arithmetic, geography 
of Europe, history ofEngland, and two of the following: (1) Mathematics, 
including algebra to simple equations arid the first four books of Euclid; (2) 
More advanced Latin ; (3) Greek ; (4) French ; (5) German ; (6) Spanish ; 
(7) Italian. Those who have passed certain examinations are exempted 


frcm the necessity of taking the preliminary, but until this examination 
has been passed, or some certificate has been definitely accepted by the 
Law Society in lieu thereof, no time spent in training can count towards 

Having passed the preliminary examination, the candidate must be 
articled to a solicitor or firm of solicitors. The usual term of such service 
is live years. The stamp duty on the articles is 80. The premium 
charged by a solicitor for a pupil varies with his standing from 100 to 
^OO, or occasionally more, and he pays the student no stipend. The pupil 
may have to do a good deal of work that may appear to him to be drudgery, 
but it is drudgery that must be undertaken. A good deal of a solicitor's 
business is connected with conveyancing, and in the documents connected 
therewith, as, in fact, in all legal documents, exact legal phraseology is of 
importance. In legal matters there are stereotyped methods of procedure 
which must be learned gradually by the pupil in the only way they can 
be learned by actual practice. During his period under articles the pupil 
can, in London, attend the courses of lectures held by the Law Society, 
or those held in the various colleges of the London University. There 
are also law classes held in many Large provincial towns. Every articled 
clerk, with certain exceptions, is required to pass the intermediate exami- 
nation, and ho may present himself at any time after completing twelve 
months' service. The subjects are such elementary works on the laws of 
England as the Examination Committee of the Law Society may from time 
to time select. The fee for the first entry is 6, and for each renewal, after 
failure, <}. If a candidate fails to pass the intermediate within a year of 
completing one half of his term of service, he will probably be unable to 
take his final near the end of such term that is the date of his qualification 
to practise will be postponed. 

For the final examination the entrance fee is 10, and for each fresh 
trial, after failure, half that sum. Both the intermediate and final are 
held in London only, in the Hall of the Law Society, Chancery Lane. No 
candidate can be enrolled as a solicitor who has not passed the final examina- 
tion, who is under twenty-one years of age, or who has not completed the 
prescribed term of service. When he has satisfied all these conditions he 
obtains an admission certificate, which has to be impressed with the revenue 
stamp of J?25. A payment of 5 has to be made to the Law Society, 
and the certificate must be sent to the Master of the Rolls for his signature. 
When the document has been duly signed, the applicant's name is entered on 
the roll of solicitors. 

Solicitors cannot expect to make the handsome incomes earned by promi- 
nent barristers. Still, those in good practice often earn iiom JP1000 to 
%OOQ a year. Eixed salaries, paid to solicitors as managing clerks to big 
firms of solicitors, may reach 100 or even cf?800 a year. Solicitors, loo, are 
eligible for appointment as Town Clerks, Clerks of the Peace, Magistrates 1 
Clerks, Vestry Clerks, and so on. In the Civil Service 1 vacancies frequently 
occur in the Estate Duty Office of the Inland Revenue. Candidates must be 
qualified solicitors, and between the age of twenty-one and twenty-seven. 
The salary ranges from 150 to ,500. 


SOLICITOR: When to Consult the. Many a business man would save 
himself a great deal of worry and a great deal of expense if he consulted his 
lawyer when the proper occasion demanded it. Some business men pride 
themselves on a knowledge of law, but a knowledge of law which has 
any workaday value is only gained by an expensive outlay of time. A 
business man who devotes much attention to a complete knowledge of the 
law on the subjects relating to his business, is undoubtedly wandering into 
a side issue, when he might be profitably employing his time on his own 
business problems. A knowledge of the law relating to any particular trade 
is valuable, but for the average business man to acquire a lawyer's knowledge 
of the law on that subject implies an amount of study which would be 
scarcely profitable. 

Roughly speaking, a business man's affairs touch the legal point of view 
almost in every detail, but the average run of business transactions do not 
provide for any possibility of dispute. The business man knows when his 
affairs are going outside formal channels and passing into a phase where the 
interpretation of the matter might be capable of two points of view. Where 
the matter would have to be decided by an outside opinion, the legal aspect 
of the affairs would have to be considered, and it is at this point that a 
consultation with a lawyer is vitally necessary. Much litigation is provoked 
by the business man not knowing exactly where he stands as a matter of 
law. He trusts his own experience and the opinions of his friends in judging 
matters which are capable of only a legal interpretation. Making agree- 
ments on these lines, interpreting the meaning of a contract, enforcing 
settlements of his accounts, he is very often placed in a position in which 
questions of law arise, but which he ignores in favour of passing judgment 
out of his own experience. Consulting a solicitor is very much a matter for 
the business man himself to decide, and he is too apt to look upon it in 
the same way that people regard calling in the services of a medical man. 
Until matters get desperate, few people dream of calling in a doctor, 
and when they call in his services, affairs have arrived at such a pass 
that he is frequently unable to render any actual assistance, although, had 
he been called in time, the grave condition of affairs might have been 
considerably modified. Similarly a business man will conduct his own 
negotiations up to the point where he gets into a serious tangle, and very 
often when he calls in the help of his solicitor to unravel the difficulty, 
affairs have proceeded to such a position that his interests are seriously 

A wise rule in judging the necessity of securing legal advice is to apply 
the test of considering a question in the light of one's own knowledge. 
Business experience teaches much of legal matters, and in the routine work 
of the day the average business man knows where he stands at every step. 
The question for him to ask himself, when dealing with intricate negotia- 
tions, is, " Do I know that I am right as a matter of feet, or am I simply 
passing the facts muter review for an instinctive judgment ? " In other words, 
it is necessary to be able to know where knowledge ceases and where one 
continues negotiations on decisions which are little better than guess-work. 
The wise business man, who is bent on conserving his best resources, will 


never allow any delicate negotiation to pass from the routine stages which 
he knows step by step into that vague land where he is merely guessing. 
Directly he feels that he is called upon to decide a question of right upon 
which his experience teaches him nothing, he will go to a solicitor and see 
that his opinions are based on a proper interpretation of the legal facts 
of the matter. 

The difficulty of many business men is to determine when this stage 
in the negotiations has been reached, and the tendency is to go on a step 
further without being sure of the ground. Nearly every legal dispute placed 
before a lawyer might have been settled amicably in its early stages. Diffi- 
culties arise when the parties have committed themselves to certain actions 
without being sure of their legal ground, and when the solicitor is called 
in to advise in such cases he is frequently face to face with errors of 
judgment that cannot be remedied without compromise. It is worth a 
uusiness man's while to know exactly where he stands at every stage in 
any negotiations involving considerable legal responsibilities, and it is safe 
advice to suggest that directly he feels that he is out of his depth in this 
connection he should call in the services of the man whose business it is 
to interpret such points. Not only is useless litigation saved by this wise 
precaution, but much ill-feeling is prevented. Many business men lose 
golden opportunities in the conduct of their affairs by so hopelessly com- 
promising themselves that it is impossible to conduct further negotiations, 
on various business matters, without a loss of that friendly relationship 
which has so much to do in inspiring mutual confidence. 

Spencer's statement, that development consists in change from an indefinite 
incoherent homogeneity to a definite coherent heterogeneity, truer than in 
that of industry. The change takes place by a process of specialism under 
the direction of considerations of economy. But increasing specialism is 
not the only striking aspect of industrial development. A certain amount 
of de-specialisation has taken place, and the causes of this, as well as the 
causes of the reverse process, must be investigated. 

The best way to understand the conditions under which specialism takes 
place in manufacture will be to consider the course of development within a 
particular factory. The process which begins merely in arranging work 
among a group of people united for production, so as to avoid waste of 
time and enlist the economy of habit, leads eventually to the intense 
specialism of industries, businesses in industries and commercial processes, 
which characterises the productive system of the most advanced communities 
to-day. Adam Smith minutely described the initial stages in his chapter 
on the division of labour, but it was apparently beyond the stretch of his 
imagination to envisage the ultimate outcome. The first step to specialism 
is the discovery (if so it may be termed) that production by a group 
operating as an organic whole is more economical than a system of duplicat- 
ing tasks according to the size of the producing group. By the "group 
working as an organic whole" is meant that each does a part only of the 
complete operation involved in turning out a certain commodity. The 
immediate gains are self-evident ; less time is wasted in going from 
task to task, changing tools, and settling down. Speed is gained through 


habit; and an action can only become habitual if it is comparatively simple 
and is constantly repeated. Moreover, habit simplifies a process; it is only 
the task which is performed again and again which gets to be carried out 
by the shortest cuts. Further, there is a gain in that much duplication of 
tools is avoided, and another gain in that adaptation of tasks to tastes 
becomes possible. The secondary results of division of labour are perhaps 
even more important. Improvement of tools must follow and the develop- 
ment of machinery. It is exceedingly difficult to think out, ab mitio 9 a 
simple way of reaching a complex end, and it will be found, therefore, that 
the path of invention has almost invariably been tracked out by division 
of labour. By division of labour a complex operation is broken up, and by 
repetition of a part the shortest process is discovered. The operation is 
finally reduced to a few simple movements, and at this stage the appearance 
of the machine cannot be long delayed. 

The most cursory glance at the history of any manufacture will show 
that it has passed over to the large-scale system at a certain stage in its 
organic development. It reaches a certain level of complexity, and one 
or two important machines are introduced, and at this stage enterprise is 
likely to foresee large results from applying to it organisation on a grander 
scale. No doubt the utilisation of water- and steam-power had much to do 
with the development of the factory system, but this was by no means the 
sole influence at work. 

Now it is evident that the larger the producing group the wider is the 
scope for specialism within it; but, as every manufacturer knows, it by no 
means follows that, when the factory is made bigger, the cost of production 
falls, apart even from difficulties attending sales. For, as a factory expands, 
the intensity of control over each part weakens, and the cost of production 
is a function of this as well as of specialism. It is easy to see how the 
limit to growth is determined. It continues so long as the anticipated gain 
from enlarged scope for specialism is greater than the loss due to weakening 
management in respect of a given hint in production, and stops when the two 
equate. Hence, for; these reasons, a certain typical magnitude tends to be 
attained by each industry. This typical magnitude is a function of the 
internal complexity and quality of the industry, and we shall see later that 
it is determined also by other conditions. Of course a tendency only can be 
alleged. Large variations are actually witnessed so commonly, indeed, that 
diversity is more apparent than uniformity in the magnitude of the business 
units of an industry because a business is a slow growth and businesses 
rise and disappear like forest trees, and because industrial administrators 
are not equally endowed with capacity. But, though in a forest of pines, 
say, there are trees of many sizes, it is correct to say that a pine tends 
to reach a certain normal size. 

At this point we may conveniently distinguish between internal specialism 
and specialism of businesses. Just as the former is determined by the size of 
the factory, so the latter is determined by the si/e of the industry. The 
condition that a process in a works shall completely specialise is that it 
shall occupy the full time of one person at least; and the condition that a 
business shall specialise in making one thing, or one part of a thing, is that 
the demand of the market shall be sufficient to absorb its product. Thus, in a 


textile industry, the use made by the weavers of very fine yarn, say, from 
to ISO's counts, might not be sufficient to afford full occupation to a .spinning 
mill of the normal magnitude. Hence the range of its work would have 
to be greater; but as the industry expanded this range would tend to 

Now specialism of businesses is of two kinds, which need to be sharply 
differentiated. Businesses may specialise (a] by products, or (If) by pro- 
cesses. An example of specialism by products is afforded by the engineering 
industry. There is probably no business in England to-day like the old 
Soho works of Boulton & Watt. These are days of a confined range of 
output. Galloway's build chiefly boilers; Platts of Oldliarn and Dobson 
and Marlow of Bolton are famous for their cotton machinery ; another 
firm constructs chiefly pumps; another agricultural machinery; another 
like the enormous Baldwin works in America locomotives ; another 
like the famous American Pencoyd works bridges. Examples might be 
indefinitely multiplied. Of specialisation by process no better example can 
be solicited than the cotton industry in England, in which also specialism 
by products has proceeded far. Most spinning is conducted apart from 
weaving, or " manufacturing, 11 as it is technically termed, arid bleaching, 
dyeing, and printing are also, as a rule, carried on in separate establishments 
under independent management. 

This specialisation by processes in the cotton industry has been carried 
to a much further extent than in other countries, and from an international 
comparison, therefore, something may be learnt of the causes. The first 
condition is evidently that products can be generalised, and that the generali- 
sation can be carried back to processes. Infinite variety in the product is 
likely to be fatal to specialisation by processes, for it may be, though it 
need not be, that every stage of manufacture will be affected in some degree 
by the particular character required in- the finished product. It is further 
essential that it should be simple to assign qualities to unfinished commodities 
at each stage. These conditions are indispensable ; but even if they exist, 
specialisation by processes need not succeed. Thus, in the New England 
States of North America the product is quite as highly generalised as in 
England; but there, nevertheless, a cotton factory is an industry in minia- 
ture, raw cotton being the sole material taken into the works, and much of 
the product being finished prints and dyed goods. There is this additional 
requirement, if business specialisation by processes is to appear, that the 
marketing of the unfinished goods should be easy. A convenient central 
place must be found, and arrangements whereby buyers and sellers are 
brought together easily and enabled to do business conveniently must be 
designed. Now in the New England States the industry is so scattered that 
there is no central spot where a market can be periodically attended by those 
engaged in the manufacture without much trouble. This explains the 
differences between the cotton industries in Lancashire* and the New England 
States, but it does not account for Jhe fact that specialisation by processes 
has not appeared in certain other manufactures which, being localised, are 
grouped round a convenient spot for marketing, and in the case of which the 
indispensable conditions laid down above unquestionably exist. The reason 
in these cases will be found to lie either (#) in the high cost of transport of 


the unfinished commodities, which would counteract the economies of special- 
ised businesses ; or (6) in the ungradability of the unfinished commodities, 
whereby inspection before purchase is rendered essential, united with bulkiness 
which makes it awkward to conduct a multitude of sales or inspection in the 
same place; or (c) in sheer lack of organisation of marketing and of the 
development of commercial functions. 

To the last reason we may now with profit devote some attention. 
Specialism is not only applicable to industrial operations but also to com- 
mercial operations, and the increasing specialisation of commercial functions 
has been at least as noticeable as the specialisation of manufacture throughout 
the course of the nineteenth century. By " industrial functions " are meant 
the activities involved in making things; by the " commercial functions" 
are meant buying and selling. The latter may differentiate within the 
works; thus, many businesses will have their " buyers " and " sellers," and 
each in each class may devote himself to a narrow range of work. In certain 
circumstances these commercial functions may be thrown off from the parent 
stock to exist as independent businesses; thus, there are cotton-brokers, 
stockbrokers, dealers in iron, yarn agents, shippers, wholesale houses, and 
so forth. Indeed, a whole chain of specialised commercial functions may lie 
between the final producer and ultimate consumer. The middleman who 
stands between the final producer and the ultimate consumer, or the string 
of middlemen which links the two together, is easily to be accounted for. 
Expert knowledge is required to get in touch with buyers, and it may be a 
convenience that a seller to consumers or retailers should sell a greater variety 
of things than any producer makes. For export in particular a special 
knowledge is requisite, and in consequence many English exporting houses 
have been established by foreigners to direct trade to their own countries. 
Much marketing is, however, still done by producers without the aid of 
dealers, and this system is said to be spreading in certain industries. Here 
we have an example of the de-specialisation to which reference was made at 
the beginning of this article. The cause is speciality of product which is 
brought in competition with other specialities, or novelty in the product 
which must fight its way into use. In these cases where the commodity is a 
mechanical contrivance manufacturers will sometimes select their smartest 
operatives to push the machine by travelling about explaining its peculiari- 
ties and advantages to those who could use it. In such a case as this direct 
marketing is obviously superior to the approach to the buyer through the 
avenue of independent dealers. As regards the intermediary in the market- 
ing of unfinished goods, he is obviously of value (a) in bringing many 
producers on the one hand and many buyers on the other to a head when 
the market is large, and (b) as an expert adviser. A business needing regular 
supplies of a certain material might not be able to give buying work enough 
fully to occupy the time of a highly-salaried expert buyer. As the subject 
of this article is specialisation in manufacture and not in dealing, this is not 
the place to trace from such a state <pf affairs the development whereby 
"grading" is brought about and sales into the future at prices fixed in the 
present take place ; but something must be said of the manner in which the 
developed market reacts upon manufacturing specialism. 

Market development is characterised by tw.o main features, On the one 


hand it means the satisfaction of detailed needs with more minute complete*- 
ness, the field of products being more carefully swept with a view to the 
exact requirements of each would-be buyer being found and met at the least 
possible cost. On the other hand, it means a shifting of risk from tl>e 
producers to dealers. This shifting of risk is brought about by dealers 
taking upon themselves some part of the risk of anticipating which is 
involved in all production for persons who buy from a display of goods, 
and do not place orders for everything. Dealers, of course, other things 
being equal, would prefer that the producer took as many of the risks as 
possible, but competition saddles the commercial man with a heavy share of 
them, and the commercial man is in a better position than the producer 
to read the market signs of the times, because his attention is not distracted 
by industrial problems. The producer, if left alone without guidance, is 
not only in a difficulty as regards what to make, but also as regards what 
to charge in the case of orders for deliveries at stated intervals, because 
the price of his material may fluctuate. If he buy all the material he 
wants at once in every instance, it can be proved that the commraity 
would suffer it is evident that it must, for instance, when the existing 
stock of material is temporarily scanty, could be adequately added to if 
such time were given as the producers'* orders enabled him to allow and 
no producers who always acted on this rule would prosper, because others 
would underbid them when the prices of material were expected to fall. 
But if the producer allows for an expected drop in the price of material 
he is speculating, and perhaps without sufficient knowledge, and may thereby 
be brought to disaster. In certain liighlv developed produce markets these 
risks are taken over by specialists, who will sell for a present price any 
quantities in the future whether they are already in existence or not. Now, 
the important bearing of these facts relating to commercial specialism on 
the subject of this article is threefold. In the first place, we notice that 
industrial specialism by processes is helped by specialism in the commercial 
links whereby the processes are united. In the second place, we notice 
that internal factory specialism is assisted by the specialism of commercial 
functions. For scope, for division of labour varies as the magnitude of a 
works, and the magnitude of a works varies as the amount of attention 
which the head of a business can devote to industrial problems. "When 
the man at the head of affairs is liberated from some commercial anxieties, 
it is clear that he can include more industrial factors within his intellectual 
grasp. The third advantage is a matter of even greater moment. When 
an employer is compelled to perform both industrial and commercial tasks 
survival is determined by average ability at the two tasks taken together, 
not by excellence at one of them. A man might continue to produce by 
virtue of clever dealing, though as an industrial manager he might be of 
insignificant account. When differentiation of the two functions takes 
place the average ability left surviving at the head of production should 
be significantly raised, as should also the average capacity shown in dealing. 
It is evident from the foregoing, that the character of a manufacturer and 
the type of man required to undertake it are closely dependent upon the 
degree in which the flanking markets can develop. 

We shall make more clear the various possible directions which industrial 


specialism may take if we now sum up the foregoing analysis in certain 
formulae. Let an industry produce several kinds of product, namely, # + ?/ 
Let the processes by which each are produced be A and B. Let commercial 
operations be indicated by small letters and Greek letters. Then the units 
of the industry may fit any of the following formulae, the sign being 
written to mean "producing," and brackets being used to show the 
boundaries of the individual business: 

(1) (a, A, B, &) = *,?/ 

(2) (fl)(A,B)(6) = .r,y 
,, ( (a, A, B, i) = # 
w \ ( a, A, B, 6) = y ^ 

(4) The same as (3) with a and 6 independent businesses. 

(5) (, A,a)(6, B,/3) = a?/ 

(6) (a)(A)(ai)(B)(/9) = ^y 
m f (a, A, a)(6, B, /3) = ,r 
t7 ' l(a,A,a)(fi,B,/3) = ?y 

(8) The same as (7), with commercial functions independent 

These formulae are intended to show generally the form which business 
specialism may take, and are not put forward as exhaustive of all possible 
cases. Variations between the types given arc possible, and we have said 
nothing of form, in which a central business is surrounded by what we 
may term "process businesses," to which the connnoditv is sent in turn. 
As regards the formulae given, examples 5 and 6 stand for specialisation 
by processes only, while 3 and 4 stand for specialism by product only, 
and 7 and 8 represent specialism by product and process. 

There remain now one or two points to be brought out in connection 
with the above treatment. We may raise them by asking the question 
whether any limits can be laid down to the degree of specialism? In 
answering, we may take two cases the one in which the size of the industry 
is constant, the other in which it may be taken as growing. In the first case 
specialism is steadily augmented as knowledge increases, and improvement 
is thereby affected in machinery and processes. In the second case the 
answer is also in the negative. Possibilities of specialism are illimitable. 
When the individual business has reached its size of maximum economy, and 
the industry gets bigger, specialism in business advances, and for both 
reasons, i.e. because the industry gets larger, and its constituents get more 
specialised, specialism is carried a stage further in the subsidiary industries, 
and by virtue of this also the cost of production in the main industry is 
lowered. The next point to which the reader's attention must be drawn 
is that specialism is not a function only of the magnitude of an industry 
in a particular locality or country, but in so far as world markets are 
fed, it is a function also of the magnitude of the totality of industries in 
touch with that world* market. International specialism is as possible as 
business specialism in one country, and ^actually exists. 

De-specialism must not be forgotten . This is sometimes occasioned by 
new inventions. Thus, the practice of liquid conversion discouraged the 
disunion of iron smelting and steel production. Again, it is occasioned 


by the worry associated sometimes with the working of the commercial 
connections between processes, the feeling of insecurity engendered by a 
knowledge that provision of materials is in other hands, and a growing 
power to unite capitals in large pools. Hence the emergence of late \ears 
of the so-called vertical trust, that is a combination backwards and forwards 
by which, for instance, a steel producer engages in smelting, and acquires 
coal and ore mines on the one hand, and rolls rails and makes steel wire 
and other commodities on the other hand. The chief cause of the vertical 
combination is no doubt recent developments in the financing of large 


Dean of the Faculty of Commerce ; Professor of Political 
Economy, Victoria University of Manchester. 

STATIONERY IN BUSINESS. With the growth of the advertising 
spirit, increasing attention is devoted to stationery by nearly all business 
houses. In the old days anything would do for business letters and very 
little care was given to their appearance. The retail trader would carry on 
his correspondence on notepaper advertising some speciality, provided for 
him free by the wholesale distributor. Offices frequently had letter headings 
designed by some crude printer, which remained in force for thirty or forty 
years. Little or no attention was given to the details, such as the fold of the 
paper, the envelope, the printed heading, or the quality of the paper itself, 
and the result was generally a slovenly appearance which was not particularly 
noticeable because it was the fault of nearly all business correspondence. 

In the retail trade an improvement in stationery for office purposes became 
noticeable with the growth of the form letter. Directly the value of the 
personal letter was seen by the retailer the importance of making it look well 
became manifest. As a consequence, the stationery of many retailers has 
undergone a great improvement, and such firms pay special attention to all 
the necessary details. 

The tendency of business stationery to-day in this direction is towards 
simplicity. It is not now considered sufficient to use notepaper printed by 
some advertising firm, nor is it considered good taste to use the old-fashioned 
scroll devices, with a list of goods in which the firm trades running as a sort 
of margin half-way round the sheet. To-day the retail firm aims at a very 
good paper, a neat title with the address, and very often leaves the rest as 
plain as private stationery. Envelopes are made to match this, and when 
the letter is made up and appears in the post of the recipient the next day, 
there is nothing to distinguish the tradesman's circular from the private 
correspondence received at the same time. The same applies to business 
stationery throughout. The old-fashioned, complicated, and elaborate letter- 
headings have given place to the neatly embossed address, containing a well- 
designed title and a few of the essential particulars. The uhole is printed 
neatly and carefully on paper which is as good in qifality as that used for 
private correspondence, and the envelopes, which are made to mak-h, very 
often have a die-stamped design on the back. It is considered that the 
extra expense of having first-class stationery is more than compensated for 
by the added advertising value of the appearance of the well-turned-out 

138 146 OXTON ROAD 



GO.Charminster R 


Some Modern Note- Headings for Business Stationery, 
designed by the Carlton Service. 


letter. Just as people pay attention to their advertisements, the personal 
appearance of their outside representatives, the smartness of their head- 
quarters for trading purposes, so they carry this suggestion of thought and 
taste through the minor details of their office stationery. 

A great feature nowadays is the note of uniformity. Retail traders 
frequently use stationery which has imprinted the title of the firm designed 
in characteristic lettering, and they use this design throughout everything 
they issue, which includes the title of the firm itself. For instance, the note- 
heading of many successful business concerns, so far as the lettering of the 
name of the firm is concerned, very often appears on labels on packages, post- 
cards, window tickets, window lettering, and outdoor signs, while there are 
firms in the general trade who not only do this, but carry the same design 
into their advertising. This tendency to uniformity adds a little to the cost 
of everything included in the scheme, but its effect is one of order and good 
taste which has its influence on the impression made from the advertising 
point of view on the minds of people who deal with the house. The idea of 
carrying out the design throughout everything that is issued was first embodied 
in the policy of a big London store, and amongst up-to-date retailers it has 
become part of a settled policy from which there is scarcely any deviation. 
To secure this kind of design for use on everything from the letter-heading 
to the outdoor sign and the advertisement it is necessary to secure the 
assistance of a capable designer. Artists who make a speciality of lettering 
for trading purposes will draw a special design of an individual character 
for the trader, and after the design is settled, the task of reproducing in 
various forms is quite simple. A die may be cast for stationery, labels, and 
post-cards; the sign-writer will reproduce it for lettering windows and signs 
out of doors ; while the advertising agent, who undertakes the publicity, will 
reproduce it for the purposes of illustrating press advertisements. The 
appearance of stationery and lettering generally associated with a firm is 
one of those little details in business conduct which are apparently of little 
importance, but they frequently mean much in the general effect produced 
on the public mind. 

STATION-MASTER AND GpODS AGENT. In the article entitled 
RAILWAY CLERKSHIPS particulars of the qualifications necessary to 
secure an appointment in the employ of a railway company were given, and 
it was there explained how such a position is to be obtained. It was briefly 
indicated there, too, what the tyro should do in order to secure promotion, 
and it now remains to be told what are the duties of the higher-grade men 
the canvassers, townsmen, goods agents, and station-masters and how 
such positions are to be obtained. 

The Duty of a " Canvasser." The first in the list, the " canvasser," 
is to the railway company what the commercial traveller is to the manu- 
facturer, i.e. a getter of business. It is his duty to ferret out prospective 
customers and secure their traffic, if possible. Needless to say, he must 
be a thoroughly experienced man, for he has to quofe rates, and get rates 
fixed when there is none in operation from the point from or to which the 
goods are travelling, and fixed low enough to secure the traffic ; give advice 
as to the best methods of loading, routes, and so on ; explain the special 
Advantages accruing to the trader if the merchandise is conveyed by his 


company ; and take steps to see that it does actually travel that way when 
the order has been procured not always an easy matter, as he has his 
competitor to reckon v/ith. He is not stationed in one particular town, but 
is provided with an " all station " pass, and free to travel here and there in 
search of business. His duty, in brief, is to learn what there is on the move, 
and be equal to the occasion. 

A " townsman's " duties consist chiefly of conducting those negotiations 
with the traders which, from their nature, cannot very well be conducted suc- 
cessfully by correspondence ; inspecting goods alleged damaged in some way, 
or smashed in transit ; effecting a satisfactory settlement of claims ; collecting 
accounts ; acting occasionally in the capacity of a canvasser ; arranging the 
transfer of goods wrongly delivered, or redclivery to the railway company 
of consignments delivered in error in short, he has to act as on intermediary 
between the local depot of the company and the traders in the town. 

The duty of a station-master and goods agent may be dealt with under 
one heading, a? sometimes at small country stations, for instance one man 
has to act in the two capacities, and in the majority of cases, even when 
there are two distinct officers, the first-named, the station-master, is the 
responsible party. He is the supervisor, and he has to control all the 
affairs of the company at that station. It is he whom the company holds 
responsible not only for the punctual dispatch of the trains, and the proper 
conduct of the affairs of the company in that town, but what is much more 
important, for the financial success of the station. Hence it will be seen thai 
his position is no sinecure. 

The duty of a " goods agent " or <c local goods manager," as he \t 
sometimes called is to control the traffic department and effect the safe and 
early dispatch and delivery of the merchandise handed to the company foi 
conveyance* Every week he has to prepare an u abstract " showing the 
exact amount of trade done at his branch during* the preceding seven days. 
which, together with various other tell-tale documents, has to be forwarded 
regularly to headquarters. At the end of the month he has to draw up a 
similar statement, and a a comparative statement," and from these accounts 
the general manager can see at a glance just what is being clone there, 
Should there be a decrease in the returns, the goods agent is called upon 
pretty smartly often by wire to " explain the decline in traffic instanter,' 
and if this explanation is not a thoroughly sound one, further " whys " and 
u wherefores " follow quickly by wire. 

Such, passed in brief review, are the duties of the various officers. No\\ 
let us consider how the positions are to be attained. 

It may be said in the very first sentence that success on the line, from the 
initial stage onwards, can only be achieved through the persistent study ami 
perseverance of the individual. It is not for one moment suggested thai 
there is no such thing as influence in this sphere there is a good bit of it : 
and it would be idle to deny that the man who has a director at his back 
stands a better chancfc of quick promotion than the man without such aid, 
But we are here talking of those who are too honourable to adopt subtle 
means for personal, material advancement, and who have only their -own grii 
and energy to depend upon. Success comes to these by way of reward foi 
the due and proper exercise of the intellect 


The " canvasser " graduates for his position in the goods office, where he 
learns the general routine of railway work. If a man shows marked ability 
for "getting there " he is picked out for outside work, where, as has been 
shown, he has special opportunities for showing his ability. And the 
" townsman " follows the same procedure i.e. he goes through the various 
depots of the goods office, so as to obtain that knowledge which will stand 
him ia good stead later on, when dealing with the general body of traders. 
He must be up to all the moves on the board, and possess a keen power of 
observation and analysis, so that when, for example, he is examining a parcel 
of goods alleged to have been damaged during transit, he can tell whether 
the damage is of recent or ancient occurrence, and whether, therefore, the 
claim is legitimate and just or not. 

A " goods agent " must necessarily have passed through all the branches 
of the traffic department, so as to be able to direct hi? subordinates. 
Generally it happens that after passing through the various offices of a large 
goods station the inquiry office, the invoice office, the accounts office, and 
the claims oflice he is placed in charge of the goods department of a small 
country station, and then after he has learned the ropes he is drafted to 
a rather larger station, and so on. Ikit very rarely is a goods agent given 
the entire charge of a station indeed, the writer knows of only one such 
case, and that happened at a small station on the south coast. The position 
fell vacant, and representations were made to the company by the inhabitants 
of the town to promote the goods agent, and this was eventually done. But 
station-masters, as a general rule, are those who have had a life's experience 
in the booking and parcels offices, and graduated for their positions much in 
the same way that the goods agents qualify for theirs. 

The rate of pay of these various officers varies in accordance with the size 
and importance of the station to which they are attached. For example, a 
canvasser's salary may be anything from ,1520 to J 300 a year, and a station- 
master's salary from 150 to 1000 a year, with house, c., included. 

On the line, as off it, specialisation is the order of the day. This 
is for from saying that a man should specialise in one particular subject 
to the neglect of all others ; for of a truth and as has been shown 
to get on on the railway one needs a thorough grasp of all the ramifications 
^f railway work. Still, he who specialises at his particular task, and 
cultivates himself in other directions meanwhile, is the man who succeeds. 

There are many avenues of knowledge open to the student. Those 
clerks stationed in London are fortunately placed, being able to attend 
the evening classes at the London School of Economics and Political Science, 
where lectures by well-known authorities are given on such subjects as 
the following : " The History of Traffic Legislation, and Parliamentary 
Action in connection with Railways " ; " The Traffic Relations of Railways 
to other Railways and the Public"; and "The Law of Carriage by 
Railway." Similar lectures are given in many of the other large railway 
centres for the edification of the railway staff; but tho*so who cannot attend 
any of these classes, by reason of their being stationed elsewhere, need 
not fear that they are suffering from a peculiar disabilitv, for during 
the winter months the most important of the lectures given at the London 
School of Economics and Political Science are published ad verbatim in 


the Railway News (price 6d. weekly), so that he who wills to know can do 
so. There is no excuse for ignorance, for in practically every public library 
authoritative works, such as Macnamara's u Law of Carriers of Merchandise 
and Passengers by Land," Brown & Theobald's " Law of Railway Companies,' 1 * 
are to be found. For home study the student cannot do better than procure 
Disney's " Law of Carriage by Railway," published by Steven Sons, price 
7s. 6d. net. This is one of the most useful books on the subject published, 
and is written specially for the student. But railway work cannot be learned 
from text-books which is not belittling such works, or in any way retracting 
what has been said. Make no mistake ; text-books are valuable adjuncts ; 
but knowledge gained from practical experience and personal observation 
and research is the most reliable and valuable to the individual, and he 
should therefore cultivate the habit of seeing things- those things, that 
is to say, which interest and concern him as a railway man in their true 

From what has been said, the reader will have gathered that life on 
the railway is based on the law of gradual evolution and the survival 
of the fittest. True, it is a far cry from junior clerk at JP20 per annum to 
general manager at ^5000 per annum ; and so it is from the workhouse 
to Westminster, both of which have been accomplished. But between both 
starting-points and final goals there are many lucrative positions which are 
not to be despised. GEO. B. LISSENDEN. 

Author of" Railway Matters and How to Deal with Them" 
and " The Railway Passenger's Handbook^ d'C. 

STENOGRAPHIC FORCE: How to Organise it. Tn organising a 
stenographic force, one of the first questions to be considered is whether the 
staff is to be composed of male or female stenographers. If it is a small staff, 
and the work is of a highly specialised nature, it is probable that a force of 
male stenographers will give the best results. If, on the other hand, the 
work is that of ordinary business correspondence and the staff is to be fairly 
large, the employment of women will prove more advantageous. In organising 
this stenographic force there are two things which we must have good 
material to work with and a direct head capable of getting the best results 
out of this material. Some hints on the selection of workers are given in 
the article SHORTHAND WHITER. 

When the staff has been selected, it should be organised so far as possible 
on the principle of giving each individual member some portion of really 
important work. The relation of each individual's work to the whole should 
be carefully explained, not once, but many times. Many a stenographic 
staff produces an amount of work considerably below what its output should 
be because the various members have no conception of the work as a whole. 
Each one sees only his or her portion, and understanding perhaps but little 
of the real reason for that portion, the work is done in a careless and 
half-hearted, parrot- like fashion. 

The ideal stenographic staff is one in which each member is fitted by 
training and knowledge to take the pflace and do the work of any other 
member. This is a state of perfection which is seldom attained, but ie 
nevertheless the ideal which should be striven for. 

Above all things, in order to get effective work, the staff manager must 


avoid favouritism. He must treat his staff with absolute impartiality, and 
base his decisions entirely upon business reasons. Nothing is more conducive 
to the rapid destruction of the morale of a stenographic force than the 
creeping in of the idea that certain members are favoured over and above 
others because of personal reasons. Along this line an excellent idea to 
institute is that of allowing the staff a certain amount of what may be called 
"sick leave" in addition to the regular two weeks' holiday. For instance, 
a week's sick leave distributed over a year may be allowed to be taken at the 
rate of not more than half a day a month, arid with the distinct understanding 
that all other absences must be paid for by the employee. This plan relieves 
the manager from any suspicion of favouritism in dealing with his staff, 
puts all upon absolutely the same basis, and relieves the manager from 
the temptation to overlook absence on the part of particularly capable 
members of the staff. 

A very careful system of records should be instituted, showing the actual 
amount of work done by each member of the stenographic staff and the cost 
per letter. It is very easy to reduce all the various items of work to a 
letter basis. Four items of one kind, for instance, may take as long as one 
ordinary letter ; two items of another sort, and so on ; and a proper basis 
having been arrived at, it is comparatively simple to draw up a schedule 
which will cover all the work done. Miscellaneous work, clerical work, and 
special work can all be reduced to the basis of regular dictated letters, so 
that the daily and weekly totals of the report are given in totals of letters. 
A record of this nature is of great advantage to both sides. It shows at 
a glance what letters are actually costing, and determines the relative value of 
the various stenographers of the staff. Each particular stenographer's record 
should be open to inspection at any time by that stenographer, and it is 
thus possible for each member of the staff to compute his or her earning 
capacity, based on the average salaries paid. The staff may at first object to 
the introduction of records of this kind, feeling that they are only another 
means of driving still harder an already overworked force ; but a littlfc 
proper and diplomatic explanation of the fact that these records are to be 
used not only for the benefit of the employer, but also as a basis on which to 
compute the salary of the employee, will soon show any member of the staff 
that the records are of quite as great value to the employee as to the employer. 
By the use of records such as these, the stenographer's actual worth in the 
office, and his or her exact earnings in pounds, shillings, and pence, can always 
be calculated at a moment's notice ; and it can be so determined whether 
stenographers are entitled to an increase in salary or are being paid more 
than they are worth. 

In addition, the record forms an added check on the postage account, 
as manifestly the postage account should agree with the total number of 
letters written as turned in on the stenographer's daily report. There is 
no department in the office which will repay attention better than the 
stenographers' work. The value of the stenographer is too important to 
be neglected. 

STOCK AND STORES ACCpUNTS. Stock Accounts may be defined 
as records of the quantities of finished goods bought or manufactured, and 
ready f sale without undergoing any further process. Stores Accounts ar 


the records of raw material, or partly manufactured goods used in the manu- 
facture of the finished goods shown in the stock accounts. 
The object of such accounts is > 

1. To form a check on the stock on hand, and ensure that no stock or stores 

have been issued and not accounted for through the regular channels, 

2. To serve as a guide to the buyer in the concern. 

8. To enable interim trading accounts to be prepared without " taking 

Generally speaking, stock and stores accounts only record quantities 
either number, weight, or measure although in some cases values are also 
given, but very frequently this is neither possible nor desirable. 

The method of keeping stock and stores accounts is practically the same. 

The account kept will be debited with the stock at the commencement, 
and purchases ; and credited with sales and stock or stores issued for other 
purposes, therefore the balance should approximately agree as regards the 
quantity, with the amount of stock shown in the inventory made at the end 
of the financial period. 

Stock Accounts. Where specific articles are dealt with, it is possible to 
allocate to each a stock number, and then when a sale is made to mark off 
that particular item in the stock book. 

This method is only practicable, however, where the goods are capable of 
particular identification, are bought and sold in the same state, and also are 
either large or valuable. 

Otherwise the account can only record the various goods in bulk. 

Concerns where such a system is possible include jewellers, piano and 
musical instrument dealers, furniture dealers, c. The form of stock book 
may be ruled so that separate pages are allocated to each class of goods. 
All goods inwards are marked with a number, such number being shown 
on the invoice, so that it is possible to check of! the items on the invoices 
with the account in the stock book to which they are posted. 

When a sale is effected, the stock book reference is entered in the day- 
book, and the goods afterwards marked off in the stock book. 

Thus on " taking stock," each article can be ticked off with the entry in 
the stock account, and, if the stock includes goods of high value, it is very 
desirable that this should be done at frequent intervals. 

The use of the cash columns enables the proprietor to see at a glance the 

fross profit on each article sold, and is of inestimable value to him when 
uying further goods or u marking off" for special purposes. 

If all the goods are re-entered at each annual stocktaking, it follows that 
the totals of the purchases and sales columns in the stock book must agree 
with the respective columns in the sales and purchase journals, if each item 
has been properly marked off. 

Merchants can only keep proper stock accounts if but a few classes of 
commodities are dealt; with, although some firms now record their stock on 
the card system, using a stock card ruled similarly to the following for each 
class of article : - 




SrocK CABS, 
Description .......... t . 





















T. o. q. Ib, 

T. o. q, Ib. 

T, c. q. Ib. 

T. G. q Ib, 

These stock cards are written up from the invoices and requisition notes 
or copy invoices, although in order to have a chronological record of stock 
received and issued, a Stock Inwards and Outwards Book is sometimes also 
used : 





No. Stock 
Debit Note 

tj 6 





Stock Card 


i 2 













T o. q- Ib. 

c <i 

Stock in Bulk. In some concerns it is only possible to record the total 
quantities purchased, used, or produced during a certain period as, for 
example, a flour mill. In this case the total quantity of wheat purchased is 
ascertainable, and a record is kept of the quantity ground or mixed in. 
Thus ; 








To Stock as taken 

By Sales. . 

Wheat bought 

Ground . 

Surplus . . . 

Sold in mixed corn 

Barley extracted 

from wheat in 


Screenings ex- 

tracted in clean- 

ing, ground and 

mixed with bran 

Do. mixed with 

other grain 

Stock as taken 







The Hwiu and offals produced and sold, is recorded in subsidiary books 5 
so tha^ the following accounts can be prepared : 


To Wheat ground 
Screenings from wheat 
mixed in bran . 
Corn dust 
,, Screenings . 



By Flcur produced as per 
production book 
Less mixed in 
Offals do. ... 
Less mixed in 
Waste .... 





To Stock as taken 
Bought .... 
Produced * * 



By Sales .... 
Stock as taken 





To Stock as taken . 
Bought . 
Barley extracted from 

wheat in cleaning . 
Wheat mixed in, sold as 

mixed corn 
Screenings extracted from 

wheat in cleaning . 

By Sales .... 
Corn dust transferred 
Stock as taken . 

The above accounts are only given as examples, but the principle of keep- 
ing stock accounts in this manner is adaptable to any concern producing but 
one class of article, such as a brewery, i^onfounder, &c. 

The first account records the stock of raw material, the second the 
quantity produced, and the other accounts the disposal of the finished stock. 

Transfers are made from one account to the other in accordance with the 



primary records which are kept, the balance of the stock accounts corre- 
spending with the actual stock on hand. 

In practice money columns would also be given, so that the cost per unit 
can be ascertained. 

In many undertakings where it is not possible to keep proper stock 
accounts, a check can be obtained, provided the gross profit in each depart- 
ment is fairly normal, by deducting from the sales the gross profit which 
should be earned, the difference between the stock at the commencement plus 
purchases, and the sales less gross profit being the stock which should be on 

As, however, goods are frequently not sold at a uniform price, nor subject 
to the same amount of waste, it necessarily follows that this method is by no 
means an infallible check, but after it has been in operation for some time, 
an average rate of differences is obtained, and when this discrepancy is allowed 
for, the results should prove fairly satisfactory. 

In many businesses this is the only practicable method of ascertaining the 
stock on hand for the purpose of monthly returns, and although the system 
leaves much to be desired from the theoretical standpoint, yet it serves a 
purpose that could not otherwise be accomplished. 

Stores. It has already been explained that the term "stores" includes 
all raw material or partly manufactured goods to be used in the process of 

In large works there always exist so great a risk of materials being used 
on a job and not charged, or of being improperly taken away, that some 
system of stores accounts is absolutely essential if loss is to be avoided. 

Materials may be divided into three classes : 

(a) Goods and materials purchased direct for a job. 

(b) Goods and materials for stock. 

(<?) General stores, such as nuts, bolts, &c. 

If a proper system of cost accounts is in operation, the stores purchased 
direct for a particular order can be debited direct to such account in the 
cost ledger, and need not be entered in the stores ledger at all. 

If, however, the goods purchased are for stock, the amount of each invoice 
should be charged direct from that source to an account in the stores ledger, 
which is ruled as follows : 



Minimum . 




No. cf 














T. c. qr. Ib. 


T c. qr. Ib. 

{. d 


This stores ledger is a memorandum book only, and has no connection 
with the financial books beyond verifying the accuracy of the entries made 




The stores purchased will be debited to various accounts in the nominal 
ledger in the ordinary way, the debits in the scores ledger usually being made 
direct from the invoices. 

Usually stores accounts record quantities only, although in some cases it 
is possible to add money columns as in the example given. 

When stores are required for a job the storekeeper, before issuing the 
same, receives a requisition note signed by the foreman, giving a full de- 
scription of the stores to be issued and the number of the job. 

Generally the workmen fetch the material and sign the requisition notes 
themselves, the foreman examining the same each day, and initialling them 
if correct. 

No.., I 



Order No | 

Particulars : 

Stores Requisition No 




Rate. Value. 

No. _ . 


s. d. | 

Any material not required is returned to the storeroom accompanied by 
a stores returned note, and is dealt with in a converse manner. 

The posting to the stores ledger can be made either direct from the 
requisition note, or from a materials issued book if an analysis of the goods 
is required, the form of the latter being as follows : 



tion No. 

Description of Stores Issued. 





Cost Led. 

of Goods. 

T. c. q. Ib. 

s. d. 

Thus each account in the stores ledger not only records what quantity 
has been issued, but also the jobs for whjch the material was required* 

It is not usually practicable to keep any accurate record of small stores 
such as nuts, bolts, screws, &c., but requisition notes should be made out 
for these in the same way as for other stores, and then it is possible to 
roughly ascertain the stock on hamL 


No efficient system of costs can be properly carried out unless stock 
accounts are kept, and, as explained in the article on COST ACCOUNTS, 
the record in the cost ledger of materials used is obtained from the requisi- 
tion note, which also serves as the posting medium to the stores ledger ; thus 
the extra work entailed is but slight. 

Apart, however, from the statistical records obtainable, each manu- 
facturer ought, as a preventative against waste and fraud, to institute some 
system of checking the stores bought and used. 




STORE MANAGEMENT. To act successfully in the position of 
manager to one of the huge undertakings of many departments which are 
now known as stores requires a good deal of all-round knowledge. It is 
much easier to control a shop of smaller dimensions than it is to control 
a large store. In the first place, the manager usually has particular experi 
encc of the one trade, and most of the men he has to control are under his 
eye. In a store such as WhiteleyV you have not only many departments, 
all representing separate trades, but the huge staff has to be ruled by regu- 
lations and is not actually under the observation of the manager. It is 
impossible for the manager to make the round of the store. He would 
simply be used up. 

The man who rules so many people and guides a huge store to success 
has to have a great deal of exceptional knowledge. There are so many 
things that crop up in his day. First he would want to know his business, 
and there is more in this statement than is apparent. To run one shop 
devoted to one line of goods the manager must know that one business, but 
the manager of a store must know many businesses. He must have of man v 
departments, each big businesses in themselves, the general knowledge of 
the proprietor of the smaller business only devoted to one activity. The 
first step in the education of a store manager is the acquisition of this 
general knowledge. lie must know the consumer's outlook, he must have 
knowledge of the work of the salesman, and he must also know the duties 
of the buyer. It would be expected of him that he should know something 
of the values of the goods sold, the different preferences of the public, 
and the different qualities of the goods required. He would not attend 
to all these matters himself, but it is necessary for a successful manager 
to have a general knowledge of all these subjects. 

The actual duties of a store manager are equally numerous. In a busi- 
k ness like WhiteleyX he would probably have a board of directors to deal 
with, and, of course, such a board would be the supreme authority. But 
to be successful, sufficient power would have to be delegated to the manager, 
for he is, after all, the administrator, and upon him really depends the 
success of the concern. Directors can correct a policy and do many things, 
but the success of an undertaking mifst depend largely, if not wholly, on the 
managing director or manager. To a large extent the selection of buyers 
would depend upon the store manager one of the most important features 
of profitable store-keeping. The manager weuld also have to control one 


or two, or perhaps more, under-managers, and these men he would have 
to choose with discrimination, because they can make work for the manager, 
or materially lighten his task, just as they are inefficient or efficient. In 
the success of his choice of under-managers depends the manager's freedom 
to pursue his own policy. lie cannot do all the work of managing a depart- 
mental store, and he succeeds as a manager by his success in delegating duty. 
If his choice is wisely made, he will be freed from harassing tasks, and this 
will enable him to keep that clear head, unhampered by detail, which is 
the ideal condition for a manager who wishes to control his store efficiently. 

Directly or indirectly, the manager of a store must also control the 
selling staff and the selection of it. This is a work of first importance, 
for I he salesman is brought in direct touch with the customer, and much 
of the impression a business *nakes on a patron must be due to the efforts 
of the salesman. If salesmen are selected wisely, and do their work 
well, they influence the customer more than any one; but a bad selection, 
or a badly-controlled staff, can do harm to a store which can scarcely be 

Another problem the store-manager has to solve is the dispatch of 
goods after they have been sold, and here again his organising faculty 
and wise selection of workers are called into play. Practically a manager 
is responsible for the goods selected, he has to make arrangements for 
their reception, he controls their display and their sale, and must finally 
see that they are promptly delivered. Now this opens up a wide field 
both for his knowledge and activity. 

In view of this programme, if I were asked how a man might rise to 
the position of manager of a big store, I would suppose him to be a man 
of fair general education. Then he would probably be apprenticed to 
the business of a draper with departments not exclusively confined to the 
one trade. Such a concern is to be found in every provincial centre of 
any size, the draper handling millinery, furniture, carpets, fancy goods, 
silver ware, and sometimes hardware. Apprenticeship in such a store 
would give the observant, educated man much general knowledge. From 
such an apprenticeship the man would graduate to the position of a buyer, 
learning the value of goods, their marking for sale, and the anticipation 
of demand. It is in this stage that the budding manager finds the problems 
growing acute, for the buyer is the crux of a business, and on his judgment 
in buying and pricing for sale nearly everything depends. It is not only that 
he must buy the right thing at the right price, but he must be able to price 
it for sale. If he prices it too high, the customer is lost; if it is priced too 
low, the profit is lost. Pursuing the qualifications for a first-class manager, 
work as a buyer would be the great step after the routine of apprentice- 
ship and the duties of junior salesman, and successful work as a buyer 
would determine whether he would go further. lie must be a man of 
good health, and in these strenuous days lie cannot hope to succeed with- 
out hard work. It would be a good thing at this stage if the man who 
is ambitious for success would study the. lives of men who have made world- 
wide reputations as traders. There are three or four men particularly whose 
careers would help the ambitious man the late head of the Bon Marche in 
Paris, Mons. Boucicault* assisted by Madame Boucicault, John Wanamaker 


of Philadelphia, and Marshall Field of Chicago. In points relating to the 
ethics of trading, the future store-manager cannot do better than model 
his attitude to his work and his responsibilities on the careers of these 
men. In their conduct of business many points were common. When 
they started, the higher moral tone prevailing to-day was not so pre- 
valent in trade. The question of fixed prices had not been so firmly 
established. These people led in marking their goer's in plain figures 
the same price for the rich or the poor. In the shop people got the 
same treatment rich or poor were treated with the same courtesy. If 
the goods were not satisfactory, these storekeepers were prepared to return 
the money spent for the goods which had not pleased. At the back of 
the success of these three men, one sees the saire policy of honesty, plain 
dealing, fair treatment, and responsibility for every transaction ; and that 
is why I set great store on the value of their lives to traders, and urge 
that the ambitious man should be familiar with them. 

But the man who is to succeed must work, and when he becomes a 
manager he will have to work harder than ever. If he does not realise 
this, it is far better for him not to start climbing. The position of 
manager of a store in London might have been a light task twenty years 
ago, but to-day stores do more for the people, and the people are in 
closer touch with the manager. For instance, the telephone alone has 
doubled the personal burden of work borne by the store-manager. Much 
can be done to lighten the work of the manager by system, but even with 
the best system in force, the manager's hours are all too short for the 
performance of the duties which crowd on him. In America the store 
machinery is usually simplified by system. The managing director chooses 
the buyers of the house. Then there is the merchandise manager, who 
checks tue purchases of the buyers, and no buyer would dare exceed his buying 
authority without reference to the consent of the merchandise manager. 
Then there is the manager, whose chief duties are the engagement of the staff 
of salespeople, clerks, and employees of the firm, and there is a manager in 
charge of a separate department for dispatch work. In England the manager 
of a store practically does all the work of these departmental managers 
engaging the buyers, the selling staff, the rank and iile, and undertaking 
the onerous work of checking the buyers'* purchases. It stands to reason 
that the work of the manager would be better done if the duties were 
divided and systematised on the American plan ; and there is no doubt 
that the English store now in its infancy will develop on those lines 
as its activities expand, throwing less and less strain on the manager, 
who to-day holds all these reins in his hands. 

Managing Director of William ll'hitelcy's, Ltd. 


many problems of the up-to-date dry-goods merchant one that un- 
doubtedly ranks in first importance is the selection and upkeep of an 
efficient staff", and, of course, in establishing a store of the size of Sel fridge's, 
this problem was an acute one from the first. The usual store enter- 
prise begins as a shop of the smaller type, and builds its way to an 
undertaking of many Departments by a low process of expansion. In the 


establishment of Selfridge & Co/s store this procedure was entirely 
reversed. The business began, complete with many departments, and 
dealing in nearly every type of merchandise, and challenged attention at 
once as one of the biggest undertakings of its kind in this country. It 
was necessary, with the opening day, to have a staff on hand of something 
like 1200 people, and this number has since been increased to about 2000. 

In coming to London to establish a store of this type, I perhaps 
approached the task with an outlook somewhat different from the view- 
point usually adopted by the trader, big or little. Apart from the rewards 
of successful trading, to me the business career of merchandising represents 
a calling of which any man may be proud, and I believe that the scientific 
organisation of a great business should make the highest demands on the 
best brains. I believe the achievements of Selfridge n s, young as the store is 
to-day, will prove that there is work to do in an establishment of this kind 
of a character with which any man might be associated. I take the business 
of merchandising as seriously as any man takes any other profession or 
occupation, and it has been my aim to infuse the same attitude to one's 
lifework in the minds of all who have been associated with us. Not the 
least of the pleasures of conducting a business of this type is to remember 
that thousands of people are associated with the enterprise, and, if possible, 
to suggest to them such an outlook that the business of buying and selling 
ceases to be a perfunctory routine task, irksome to the man who follows it, 
and becomes in itself a career capable of bringing out the finest points of 
character, and opening up ways to advancement, which is the great induce- 
ment to efficiency in any branch of human activity. 

The treatment of the Selfridge staff* differs from the too common treat- 
ment meted out to the sales assistant in a shop, in that it shows complete 
respect for all men and women who respect themselves. Our system recog- 
nises that there is a dignified field for activity in retailing, and that the 
person who starts in the business, even down to the humblest junior, is 
entitled to regard himself as a serious business man or woman following a 
legitimate career. Our aim is to make the conditions of service such that 
any one employed by us will not be asked to forget what is due to him as an 
individual jfor a moment. We demand a high standard of efficiency, and 
the size and nature of our business makes it possible for us to suitably 
reward those who bring the best qualities to the service. The basis of our 
staff appointments is a realisation of democratic equality, though we frankly 
admit that various persons have different temperaments, and different values 
can be placed upon their services to the business. We discourage any 
relationships between heads and subordinates which depreciate any one^s 
individuality by imposing servile conditions upon him. Personally, every 
single member of the staff, no matter how obscure his position may be, is 
treated with the same consideration as the outstanding heads of depart- 

At the outset, in providing an entirely new staff for a huge undertaking, 
our difficulty was to bring these ideas di ? the relationship of the storekeeper 
and his employee before the people who would be of the type likely to com- 
pose an efficient staff*. To engage over a thousand people for a new under- 
taking, demanding a high degree of efficiency in each unit employed, was no 


light task. The people we desired on the sales force at Selfridge's were well 
employed, and we had only two courses open to us either to secure them 
by increased salaries, or to draw them by the conditions of service under our 
direction. To bid for them, of course, was the quite unpractical way, 
because it was far too expensive, and we adopted the other alternative of 
suggesting to workers in the various trades represented by our store that 
the conditions were of such a character as to make service at Sel fridge's 
desirable. By stating our ideals of the relationship we felt ought to exist 
between employer and employee, and by making public the conditions of 
service in the new enterprise, we speedily enlisted the interest of a large 
number of employees, already occupied in the trade, and from these people 
our first selection was made. We set out plainly to convince possible 
members of our staff that in place of the too frequent discourteous treat- 
ment, they would be treated with courtesy ; and we also set out to convince 
them that those who were prepared to show an interest In the business 
would find that we were equally ready to display an interest in them. 

The great feature of our relationship with our staff' is the length -e 
go in keeping an exact record of every man's work. When a man joins 
Selfridgc's, the quality of his work is never lost to sight. We are commonly 
supposed to go to extreme lengths in this direction, and to incur a great 
deal of expense in these records of the work done by our staff. It is true 
that we go to a deal of trouble and incur no slight expense in securing the 
record of each man's work, and in keeping it up to date, but we find in 
practice that this actually pays. We .promised at the outset that every 
individual who joined Selfridge's would constantly have an impartial analysis 
of his work before the directing forces, and in the conduct of the business 
since it started we have rigidly kept to that promise. A man who conies 
to Selfridge's to work knows that when he is doing good work, the quality 
of his service will not be taken for granted. His record is there for the 
management to see day by day, and he is treated accordingly. By our 
system of a comparative analysis of returns in the selling force, we know 
what each man is doing, and each man is rewarded according to the quality 
of his service. When vacancies occur, as they must often do in an estab- 
lishment of this size, promotions are made strictly on an estimate of the 
merits of the various men employed in the department under notice. 
Strange as it may seem, this simple method of keeping strict observation 
over the quality of service being offered, with the understanding always 
implied, that merit must count in increased payments, and in establishing 
its right to promotion, was so novel in this country that it tempted some of 
the best men from positions of security, and we were able to start at the 
beginning with a staff which numbered possibly many of the best salesmen 
in this country. People actually came in thousands after the statement of 
the conditions under which they would be employed, and we had the choice 
of something like ten thousand offers of service, the majority of our appoint- 
ments being made from men and women who were actually in positions. 
We were thus able to start with a %ood foundation, and from our opening 
day it has not been necessary to make any drastic alterations. 

The most essential part of any changes that we have made since have 
been rather in the way of extensions than alterations in our staff arrange- 


ments. Of course, in a business like Selfridge's, we have to be always on 
the look-out for the right young man or woman for particular places, and 
for this reason we make a point of seeing every applicant for an appointment 
who writes to us. We try to add to our stall' at the bottom preferring, 
always when possible, to see places of importance filled by those who have 
already been members of our staff and who have in subordinate positions 
become familiar with the rules and policies of the house, and learned to 
4t keep step to the music of the business.'" A part of our organisation is 
a staff manager, who is an enthusiast in securing the efficiency of the 
Selfridge staff, and in the interpretation of the ideals I have sought to 
establish in our relationship with employees, and a portion of his day is 
always taken up in interviewing people who wish to enter into the service 
of the establishment. Of course, fully staffed as we are at present, we are 
not now able to take every young person who applies, and, indeed, the 
character of applicants of this type provides a great many grains of chaff 
for every grain of wheat. Even now, however, by seeing all who apply, 
we protect ourselves against missing the grains of wheat which come along 
with the huge volume of chaff, and the one who can show really genuine 
qualifications for a high grade position never applies to Selfridge's without 
getting careful consideration of his proposal. 

We are, up to the moment, too young a house to put into operation 
completely our ideals of what should govern promotion, but as quickly as 
possible we are aiming at organising our selling force on the original basis 
we laid down. That is, given a full complement of employees, so far as 
possible we would desire to promote only from the staff, though at the 
present moment we can scarcely do this, because we have not been con- 
ducting the business long enough to ensure that we have properly trained 
hands coining from the lower grade of subordinates ready for the higher 
positions. As time goes on we shall remedy this with the view of always 
promoting from the lowest grade upwards. At the present moment we are 
utilising a scheme which in the course of a few years will ensure this. The 
old system of apprenticeship does not entirely appeal nowadays. There 
seems to many something not quite desirable about binding one to rules and 
conditions which he cannot break without penalties, and we would, perhaps, 
instead, aim at leaving even the youngest member of our staff totally free. 
In place of apprenticeship, however, we take into every department boys 
and girls who start as juniors in the lowest places in the establishment. 
We regard them rather as "students" than actual members of our staff 1 , and 
it is our aim to direct their efforts in such a way that they will find in the 
store a career for their best activities. For this purpose we have instituted 
a series of competitive scholarships. Each student coming into the business 
is, so far as we can ensure it, trained in the best knowledge of business 
conduct, so far as it relates to that particular department, and in a sense 
the head of the department acts as a kind of schoolmaster. To supple- 
ment this method, the heads of the various departments hold a series 
of lectures during the winter months for these students. These lectures, 
illustrated by limelight views, are on subjects relating to the running of the 
department itself. For example, in the silk department, the buyer Mould 
lecture on silk what it is, how it is grown, how it is manufactured, where 


it is bought, the various qualities, and why one quality is better than 
another. These lectures are delivered at regular intervals during the season, 
and are well attended, and there is no doubt that the boy or girl who takes 
a serious interest in them will take from them the most practical knowledge 
it is possible to give about the various departments in which they are work- 
ing. We then invite students to write papers on the subjects treated in the 
lectures, which are carefully examined, first by the lecturer, and then by the 
manager of staff. Marks are given for the accuracy of the knowledge dis- 
played by the papers, and also the examiners take into consideration the 
thoroughness with which the paper is prepared, and the quality of its 
presentation. At the end of the lecture series, the marks awarded to each 
paper are totalled, and scholarships are awarded. They take the most 
practical form we can devise. Taking again as an instance the silk depart- 
ment, the winners of the scholarship would be en tilled to go with the 
buyer in that department to all the markets in this country and throughout 
Kurope which he attends, so that they may see, by actual contact with 
the conditions, the most important duty associated with the store its 
buying in actual operation. In other departments where the conditions are 
not the same, we aim at making (he rewards more or less equivalent. For 
instance, in the counting-house, the winners of the scholarships would be 
educated in the higher forms of book-keeping and other commercial subjects, 
with a view to making them more efficient and capable of realising a practical 
reward for their efforts. 

In promotion from juniors, the interest taken by our students, as shown 
by their success in these examinations, i& taken into account, but we do not 
lose sight of (hair personal qualities and general behaviour while associated 
with the business in the daily routine; and care is also taken to appraise the 
value of the services of every student, apart from his success in the examina- 
tions. That is to say, while the scholarships are limited in number, and 
obviously every one cannot be successful, we gain by the process a fairly com- 
prehensive knowledge of the abilities of each student, and all are considered 
in connection with the possibilities of promotion. 

Another important system in relation to the control of the staff' is our 
method of representation through the staff council, which arose through an 
inspiration which dates back to the opening days. In opening a new under- 
taking such as Sel fridge's, with a new staff and an entirely new system of 
selling, we scarcely knew how accurately the service would work in its initial 
stages. Business observers, who watched it critically, say that even on our 
opening day the quality of service reached an extremely high standard. 
Others, inside the business, knew that while the level of efficiency was un- 
doubtedly remarkable under the new conditions, there were errors in detail 
in nearly every system we employed throughout the whole business. Such 
errors did not amount to very much so far as the outside public were con- 
cerned, but they created a certain amount of frictiop in the running of the 
business internally. To counteract this, the manager of staff* had a some- 
what difficult problem. Obviously, he could not address the whole of the 
staff" on the errors involved, as there is not a room in Sel fridge's which would 
house such a meeting. He hit upon the happy idea of explaining to head 
salespeople from each department the Difficulties which were arising, and 


pointing out the different sources of error, making it their duty to make the 
weak points in the systems clear to the rest of the staff employed in their 
respective departments. As a result of this method, 90 per cent, of errors 
were eliminated in the course of a day or two, and the effect of this was so 
excellent, it was decided the influence was too good to lose. As a conse- 
quence, we started what is known as our staff' council, which is composed of 
the senior assistant from each department throughout the house, with the 
manager of staff as president. This organisation meets periodically, matters 
for discussion being submitted to the secretary prior to the meeting, and 
the whole policy of the store from the salesman's point of view is practically 
brought under review at these meetings. This council is undoubtedly suc- 
cessful, as it is the quickest way of indicating any changes in policy or in 
detail. The matter under review is brought before the council, and is sub- 
jected to the consideration of the most capable salespeople and clerks in the 
store. They discuss it from the point of view of the salesman or saleswoman, 
and give all new ideas a consideration, which is based on expert knowledge of 
the conditions a side of the question which the management could only con- 
sider with extreme difficulty in such a practical manner. Once the new matter 
under consideration is passed by the staff council, it becomes virtually the law 
of the store. A copy of the resolution, which in a sense almost amounts to 
an order, is immediately sent to each department, and the representatives on 
the council see that all members of the staff' in their respective departments 
sign a book which contains the order, while, if it requires any explanation, 
this is given at the same time. This method of communicating items of 
store policy automatically prevents any member of the staff' from pleading 
ignorance of conditions when error arises. The council is greatly appreci- 
ated by members of the staff'; because, while it serves as a method of com- 
municating the policy of the management, it also acts in a reverse way by 
bringing the opinion of the staff' to the notice of the manager of staff', who 
is there representing the company. As a result, there is a freer interchange 
of opinion on store matters, and representation as a matter of right is appre- 
ciated by the staff, who see in it a literal interpretation of the democratic 
ideas which actuate Selfridge & Co. in dealing with all their employees. 
Indeed, it is considered an honour to represent the staff on this council, and 
all are very assiduous in attending the meetings and giving the practical 
help of their personal experience. 

The results of these methods of dealing with the staff* arc apparent to 
any one who chooses to visit this establishment. It is common knowledge 
and common talk amongst business people who notice detail of store manage- 
ment, that the members of our staff', which by the way are practically all 
British, are most capable in selling and most courteous in their methods. 
We believe this is due, first of all, to the fact that, so far as possible, we aim 
at getting the best service, and when we have secured it, the conditions are 
made such that our employees, working in an atmosphere of tolerance, 
courtesy, and consideration, are all the more ready to extend the same 
point of view to their dealings with the firm's patrons. It is an open 
secret, that so marked is the quality of service at Selfridge's, that other 
storekeepers who have watched it at work are struck by the value of 
results secured ; and there is more than one attempt being made in the 


business world to-day to model a staff on the same ideals which are 
actuating the management of this house in dealing with their large staff 
of workers. H. GORDON SELFRIDGE. 

Founder of Self ridge* 9, Ltd. 

SUBSTITUTION. By this word is meant much which is significant to 
the advertiser of the proprietary article, whether it be a medicine, food, or 
a preparation for household use. The great advertiser has his difficulties, 
although to the outsider his affairs may appear plain sailing, and substitu- 
tion is possibly one of the worst difficulties with which he has to contend. 
A man may devise an excellent article for public sale, he may pack it in 
acceptable form and spend many years and much money in advertising it. 
As a result of his business policy he may practically stamp the value of his 
article on the public mind so that they realise that a certain line of goods 
of particular merit is made up in a particular form and is sold always at a 
fixed price. 

In the earlier days of such a speciality the manufacturer's difficulties are 
numerous, but they are largely personal. His success is a question of ways 
and means. It is only when he has succeeded in stamping the merits of this 
speciality on the public that his difficulties begin to grow. When there is a 
universal demand for his article, substitution rears its head and adds com- 
plications to a proposition which was apparently plain sailing. Substitution 
is, roughly speaking, an effort on the part of smaller traders to sell goods 
which are colourable imitations of the great and advertised successes. 
Directly a proprietary article is advertised into popularity, dozens of traders 
spring up who wish to share in its prosperity by offering something which 
they say is almost as good, or as they often put it, "practically the same 
thing/' They imitate the goods themselves and they frequently pack them 
so that they look exactly like the thing they imitate. A man going into a 
chemist dealing in proprietary articles, asks for a certain thing, and he is 
offered something which the chemist says is virtually the same preparation, 
got up in the same form and charged at a cheaper rate. 

Nearly all proprietary articles suffer from this form of competition, and 
it is to the manufacturer a particularly grievous form of trade. It is so 
difficult to convince the people that the article which has made its mark and 
has an original claim on the approval of the public is quite different from 
a minor imitation. The evil of substitution has frequently called forth 
protests on behalf of the manufacturers of proprietary articles, but pro- 
test does not stem the tide of substituting goods of a similar character 
to the ones advertised. The great advertiser creates the demand for a 
certain line of goods and he seems powerless to stop smaller traders coming 
in an 1 reaping the benefit. Remedies for substitution are few and by no 
means effective. It has been found possible in the past to secure the co- 
operation of the newspaper in educating the public to demand the article 
advertised, but this form of education has its weakness because it does not 
touch the trader who deliberately wishes to stand between the public and 
the particular article involved. To prevent the evil is difficult, because a 
certain number of people will always be influenced by the salesman at the 
counter, rather than the advertising effect which produces sales for the pro- 
prietary article The strongest preventive means are to register a trade- 


mark ; to patent, where permissible, the preparation ; to register the label ; 
and to adopt a trade-name and to fight with determination every colourable 
imitation which is placed upon the market in opposition to the proprietary 
speciality. This sounds excellent advice in principle, but in actual practice 
it is difficult, and one may say that the more popular a proprietary article 
is, the more liable it is to inroads on its popularity by the unwarranted 
substitution of the different trading agencies employed in its distribution. 
While substitution, or passing off, can be restrained at law, even though 
there is no patent, or registered trade-mark, or label name, the big adver- 
tiser has to cope with so many attacks from individual traders bent on 
substitution, that it is almost impossible for him to meet the evil satis- 
factorily by legal steps. 

Practically the only effective method of fighting the substitution evil has 
been to attract the attention of the public to the difliculty by means of the 
newspaper campaign. It may not occur to the general reader of advertisements 
that announcements which devote half their space to emphasising the name, 
very often spelling it or reproducing its commonest design from the package, 
and asking the reader to be sure he sees that name on the preparation, are 
there with a definite purpose. At first sight accentuation of the name 
would seem to the student of publicity to be waste of space, but it will 
usually indicate the firm which is having great trouble through substitution 
in the shops. It is necessary to go over this elementary point of the title 
of the goods and make it as clear as possible, so that the public may be 
induced to set some store by the name when they go into the shop. The 
only effective method of stemming the tide of substitution is to emphasise 
the point in the advertising in such a way that the public will not be 
satisfied with one of the "just as good" articles which are offered in place of 
the one for which they ask. 

This method of combating substitution is a very expensive one, as it places 
on the shoulders of the manufacturer not only the necessity of advertising 
the quality of his goods, but also of educating the public to ask for the 
speciality by name and to take care in establishing its identity. It might 
seem obvious that a remedy which has a long reputation for merit would 
not easily be undersold by colourable imitation, but the curious factor in 
the situation is that the public are noc particularly observant when they see 
the goods handed across the counter, nor do they listen carefully to the 
studied phrases in which the substitution transaction is effected. .Again, 
to combat the reasonable suggestion that " something is just as good and 
answers the same purpose" is more than a great proportion of buyers will 
attempt. By acquiescing in the suggestion they meet the substitution trader 
half-way. Again, the difficulty is further accentuated by the fact that a 
speciality sold on the substitution plan usually aims at imitating a well- 
known competitor, and everything about the preparation goes as near to 
indicating that it is the same as the original it imitates. Unless the package 
is closely inspected, the difference cannot t be detected. Substitution parcels 
are made up with care to suggest a title similar to the speciality imitated ; 
the wrappers in which the package is made up are printed as nearly as 
possible like the original; and the aim is to give in every detail a strong 
suggestion that it is the speciality substituted.. Even when the advertiser 


of a well-known article is particular to caution his public, to reproduce his 
label or package, to emphasise the fact that another article is not the same 
in quality, he does not convince the whole public. He may do much to 
weaken the evil of substitution, but in the end, if the substitution is a 
colourable imitation, he will iind a considerable leakage. 

Of late years the advertising interest has had more consideration from 
the newspaper and an attempt has been made by the newspaper to help 
the advertiser against this substitution evil. Several papers nowadays 
publish articles on the matter, pointing out the damage the buyer suffers 
in not getting just what he is buying, and trying to persuade the purchaser 
to closely examine every proprietary article. Some journals run educational 
articles of this class almost daily, while others find it necessary to do so 
weekly ; and when such campaigns are necessary, it is obvious that there 
is some strong influence at work against the proprietary speciality. It is, of 
course, to the interests of the newspapers, commercially and morally, that 
they should aid the advertiser in getting the full value of his publicity, and 
to thwart, if possible, the tendency to sell other things in the place of his 
speciality in any given district. Attempts have been made by several organi- 
sations to reduce the evil of substitution, and it is possible that nowadays 
the task of the man who wishes to trade along these lines is much more 
diiiicult. The action of different newspapers has educated many people 
to seeing that they get the original article and the original article only, 
and nothing will content such people but that one speciality. On the other 
hand there is evidence that substitution still thrives and that proprietary 
managers more and more find it diiiicult to prevent the individual shop- 
keeper cutting into the ground with a speciality of his own. 

Great enemies to substitution are strong advertising, emphasising the 
merits of the goods ; and secondly, the package should be so characteristically 
made up that the substitution can never look genuine against it. As time 
goes on, the influence of advertisers who wi ;h to prevent substitution, and 
the newspapers who desire to assist them in this particular task, will finally 
mean that the public will be better educated on the matter and will more 
and more insist that they are given that for which they actually visit the 
shop. In the meantime, the best safeguards are undoubtedly a wider exten- 
sion of knowledge of the goods and an educative policy which will familiarise 
the public with a catchy title. A title, both in words and name, which can 
be protected legally, is, perhaps, the best step in fighting an evil which 
every great distributor knows. 

SUGGESTION IN SELLING. --Successful salesmanship depends upon 
the personality of the salesman. There are two ways of selling goods: one 
is the personal way when the customer visits the shop, the other is the ad- 
vertising way in which the seller gets his orders through the post. The 
broad principles for success are the same in both cases. The salesman must 
have supreme confidence in his goods or he cannot inspire confidence in the 
buyer. He must get into the mind of the buyer And find out the points 
which will make him want the ^pods. The principal consideration with 
women is usually the price. If the price is attractive and the goods give 
satisfaction, repeat orders will naturally follow. It is not always wise to 
make the cost the chief argument. After all, it is the goods which are being 


sold and not the price. Point out to the buyer the chief points about the 
goods which make them worth getting, and show that these qualities make 
your goods more desirable than other people's. Others may imitate your 
prices, and your object should be to show that they can never imitate your 
goods and give such value as you offer. 

It is in attention to the sometimes unconsidered details that the good 
salesman will score off a less skilful one. You want to concentrate the 
attention of the customer upon the goods you are selling. Do not confuse 
his mind with a lot of other things as well. Clear the decks and sell one 
thing at a time. You must "put the pretty lady in the limelight," as it 
were, by showing your goods to the best advantage. If you are selling 
personally, show the article on a clear counter. If you are selling by circular 
or newspaper advertisement, display your design clearly (and make it look 
att"active), show your price boldly, and set out your selling points clearly, 
forcibly, and briefly. The first step towards making a sale is creating a 
favourable impression in the mind of the customer. The salesman's per- 
sonality must do this in a personal sale, and the personality of the advertise- 
ment (whether it be a newspaper advertisement, or a circular, booklet or 
catalogue) when the sale is effected at long range. The clever salesman 
does not so much ask the customer to buy as to make the customer want 
to buy. Suppose a lady is buying butter at a grocery store on a cold 
foggy day, and the salesman suggests that cocoa is the best drink for keeping 
out the cold and preventing chill, he at once creates the impression that 
cocoa is the ideal drink for the winter. If a man were buying a thick over- 
coat and the salesman suggested that he would feel chilly in the thickest 
material if his feet were cold, he could easily create a potential desire to buy 
thick socks or stouter boots. 

The good salesman does not always try to sell goods at once. For in- 
stance, a draper uho had laid in a stock of furs would not expect to sell 
them readily on a warm day at a winter price. He would merely wish to 
let the customer know that when furs were wanted he had a very attractive 
stock. Again, a stationer who was preparing for the Christmas card trade 
would not expect to sell the cards before December. He might, however, 
advantageously, by word of mouth or by circular, say to prospective 
customers, "When you are thinking of Christmas cards, think of the 
specially attractive selections we can offer you." A motor-car salesman 
would not expect to book an order till several weeks after he had .secured 
his inquiry. He would create the desire to purchase by sending his 
prospective customer booklets, calling upon him, and giving him a trial 
run. Then at the psychological moment he would attempt to clinch the 
sale. The good salesman works ahead. Just as the hypnotist may say 
to his subject, " At six o'clock on the evening of next Thursday do so and 
so," the salesman will say, "When you feel cold, remember our underwear." 
Advertising and salesmanship, after all, are suggestion, and the person to 
whom it is made acts upon it as soon as the suggestion is strongly enough 
imprinted on his mind. You cannot corltinue to sell any article unless it is 
good, and you cannot create sufficient interest in it unless you know all its 
selling points. State your facts clearly, confidently, and forcibly. Endeavour 


to inspire confidence in your goods by inspiring confidence in yourself. 
When you have studied your goods, study your public. Be tactful when 
you are making a personal sale, be logical and simple in your statements 
when you are advertising. Get enthusiastic about your goods and you 
will inspire enthusiasm. Look well after the present and never forget the 
future. Be always looking for opportunities and watch your results care- 
fully. You will then teach yourself how to sell your goods better than your 
competitor. H. SIMONIS. 

Advertising Manager, '* Morning Leader." 

SURVEYOR: How to become a. A surveyor in the widest sense of 
the term is one who is skilled in the art of measuring and delineating the 
surface of the earth, of managing and developing estates, of determining the 
value of all descriptions of land and house property, and of measuring and 
estimating the work involved in any building operation. Few men, however, 
qualify in all branches of surveying. Some specialise in land agency, which 
includes a fair knowledge of agriculture, while others specialise in valuation 
or in quantity surveying. As the work of the quantity surveyor is to nio^t 
people quite unknown, it may be well to say that it consists in " taking out," 
that is, measuring and computing from the architect's drawings and speci- 
fications, the exact quantities and contents of a building, so that the builder 
may be able to furnish a definite price for his share of the work. 

It is to be regretted that the Preliminary Examination, which all 
boys must pass to be registered as students of the Surveyors" Institute, is 
not sufficiently wide to form a good guide as to the course of study which 
a boy who is aiming at the surveying profession should pursue while at 
school. Fortunately, the Institute indicates the standard of education 
which should certainly be the aim of all who hope for a successful career, 
when they exempt from the Preliminary Examination those who have 
passed one of the following: (1) The Matriculation Examination of any 
University in the United Kingdom ; (2) Oxford or Cambridge Senior Local 
or Junior Honours ; (3) Higher Examination of the Oxford and Cambridge 
Schools' Examination Board ; (4) Central Welsh Board Examination in 
Honours. Each of these examinations admits of a choice of subjects. It 
is important that the future surveyor should be strong in Geometrical 
Drawing and Mathematics, including Mensuration and Trigonometry, and 
these subjects, therefore, should receive special attention during the school 

On leaving school, those who intend to learn the business of a surveyor 
must make up their minds as to the branch of surveying in which they 
mean to specialise. It is not absolutely necessary to f>e articled in order 
to become a surveyor, but it is highly desirable. The choice of the firm in 
which to seek entrance as an articled pupil will, of course, depend on the 
branch of the profession in view. The usual age for entering on articles is 
seventeen or eighteen, and the period of training is usually three years. 
The premium required varies in amount with the standing of the firm, but 
a portion of it is often returned as wages. Some men prepare for their 
future work and for the examinations of the Institute by attendance at one 
of the agricultural colleges or of such University Colleges as provide special 


facilities for the study of agriculture. This course is more expensive than 
the other, but may oiler special advantages to those who intend to practise 
ia the country. 

The Surveyor^ Institute (Office, 12 Great George Street, Westminster) 
was instituted in 1868 to secure the advancement and facility of acquisition 
of that knowledge which constitutes the profession of a surveyor. No one 
is admitted as a student until lie is sixteen years of age at least. There are 
three examinations held by the Institution : (1) Preliminary, (52) Intermediate, 
(3) Final. Particulars of these examinations may be obtained by application 
to the Secretary of the Institute. The second and third examinations are 
arranged in three divisions, corresponding to the three main branches of 
the profession Land Agency, Valuation, Quantity Surveying. The Final 
Examination deals with advanced stages of the subject set for the Inter- 
mediate. At present, a student who had passed the Intermediate Examina- 
tion, and is in practice as a surveyor, is eligible for election as a professional 
Associate, with the right by charter of writing P.A.S.I. after his name, but 
after 1913 he must have passed the Final to be eligible for election. As 
a consequence of this change, candidates fur the Intermediate Examination 
have been allowed since 1909 to sit at the age of nineteen, and for the Final 
at the age of twenty-one. No one is admitted to the class of Fellows until 
he has held for live years a responsible position in the profession. A Fellow 
has the right by charter to allix F.S.I, to his name. 

The prospects of a surveyor belonging to any one of these branches who 
succeeds in establishing a good connection are enviable indeed, but it may 
take many years to do it. Many who are the agents of large societies 
reckon their incomes by thousands. A Quantity Surveyor who can count 
on the support of a fair number of architects in good practice is in an 
enviable position. The charges he is entitled to make, usually ranging from 
^ per cent, on the value of the work for which quantities are taken out, 
ure highly remunerative. A young man who has just obtained his associate- 
ship must not expect to got, as assistant to a surveyor, much more than 
100 a year. Eventually much will depend on his own energy and alertness. 
For those who prefer more certain, if more modest, incomes, there are posts 
in the Civil Service as Clerks of Works in the Office of Works (i'l 50-^300); 
as Assistant Surveyors (1 J ^00-.M<50) ; or Surveyors (^550-^1000). 

In the work of surveying, the post of Borough Surveyor is one well worth 
working for, but it is one that requires special training, and no small amount 
of knowledge and skill connected with engineering and sanitary inspection. 
The title of Borough Surveyor is accordingly giving place to that of 
Municipal Engineer and Surveyor. In all cases, whether in London or 
elsewhere, his duties include the making, maintaining, lighting and cleansing 
of roads, the designing and supervision of bridges, electric light stations, 
baths and washhouses, working-class dwellings, public libraries, hospitals, 
fire stations, chimney shafts, &c. ; and in provincial districts he is respon- 
sible for the treatment and disposal of sewage and for the supervision of 
buildings in accordance with the sanitary and building bye-laws. Accord- 
ingly, the youth who has the post of Borough Surveyor" in view must be 
trained to pass examinations in sanitary knowledge and civil engineering. 


While at school he should give special attention to Mathematics, 
Applied Mechanics, and Geometrical Drawing, and before leaving school 
should pass the London Matriculation or an equivalent examination. On 
leaving school, the boy should be articled for three years to a corporate 
member of the Institute of Civil Engineers, as he cannot himself become a 
member unless he has been articled to a member. The premium will range 
from 100 to 300 according to the town and engineer. During his 
articles the boy should take up Building Construction, and pass the various 
stages of the Board of Education Examination on that subject, including the 
Honours stage. He should also study Sanitary Engineering, and take as soon 
as he is twenty-one the examinations for the certificate of Sanitary Inspectors' 
Examination Board (1 Adelaide Buildings, London Bridge, S.E.), or of the 
Sanitary Institute (Parkes Museum, Margaret Street, W.). He may never 
need this qualification, but he should have the knowledge to which it 
testifies. The next examination to pass is that of the Incorporated 
Association of Municipal and County Engineers (11 Victoria Street, S.W.), 
\vhose certificate is extremely useful in obtaining an appointment as an 
assistant. At twenty-five should be taken the examination for the associated 
membership of the Institution of Civil Engineers (Great George Street, S.W.), 
which is extremely difficult, and covers many subjects outside the scope of 
municipal engineers and surveyors, but with this qualification his chances 
of success are greatly enhanced. 

The salaries of assistants to Borough Surveyors vary greatly. In Urban 
District Councils they vary from 80 to 150, in small towns from 100 
t(\ 200, in large towns from ,200 to 500, in London from 150 to 500. 
The man that means to get on must make up his mind to work hard for 
years. He must keep his object steadily before him, and try to make himself 
indispensable to his chief. The provinces offer the best training-ground, and 
small towns are best, as the work is not departmentalised as in London and 
other large towns. The salaries of Borough Surveyors are as follows : In 
Urban District Councils from 150 to 250, in small towns from 200 to 
350, in large towns from 400 to 1500, in London boroughs from 
350 to 1000. 

SUSPENSE ACCOUNT. As the name implies, this account is used for 
the purpose of collecting together in a convenient form items which for 
various reasons are unable to be allocated to the proper account to which 
they relate. Some of the circumstances under which a Suspense Account 
may come into being may be said to be 

1 . Errors waiting to be discovered. 

2. Cash received, but sender not known. 

3. Extraordinary expenditure which it is intended to write off over a 

period of years. 

4. Cash paid under protest, or with a possibility of recovery. 

5. Difference in trial balance. 

6. Goods supplied subject to future settlement or discussion as to price. 

7. Where consignments are charged at selling price, and the profit 

thereof is held up to await confirmation by means of Accounts Sales. 

The term is also used in connection with outstanding liabilities on nominal 

accounts at the close of a balancing period. For instance, if a trader's rent 


is, say, %QQ per annum, payable quarterly, it may so happen that, at the 
date of his balance sheet, a quarters rent is due but not paid. In this case 
the amount of the rent would be debited to rent account in the nominal 
ledger and carried to the credit of a suspense account, and this suspense 
account would appear on the " liabilities " side of the balance sheet. Similar 
adjustments would be made in connection with rates, taxes, licences, and 
items of a periodical character. Conversely, apportionments in the nature 
of insurance, subscriptions, &c., would be credited to their respective nominal 
accounts and carried to the debit of a suspense account, which would appear 
on the u assets "" side of the balance sheet. Incidentally, both sets of adjust- 
ments may be carried to the one account, and the balance shown on the 
" liabilities " or the " assets v side of the balance sheet, according to whether 
the balance of the suspense account be a credit balance or a debit balance. 

It should be pointed out that the term " suspense account," since it may 
cover so many items of a varied character, is necessarily somewhat ambiguous, 
and its use is therefore to be deprecated. In these days anything that makes 
for clearness in the nomenclature of accounts is to be commended at all 
costs, and since the nature of items in a suspense account is always ascertain- 
able, it would be infinitely preferable if they were recorded on the face of the 
accounts in snch a manner as to indicate their precise nature, rather than 
pass them u;:der a cloak or huddle them together in the sheep-pen of a 
" suspense " account. 



TECHNICAL MEN: How to Secure them. While technical schools 
all over the world are turning out thousands of men annually, it is still 
true that the business world can use almost twice as many technical graduates 
as are now being supplied. 

The technical man is the autocrat of the business world. His genius is 
the foundation of the large majority of commercial enterprises, and on his 
advice almost every business depends for success. The technical man comes 
closer to the life of every great business than any other class of worker. 
Technical men are difficult to secure because they know their own value 
better than any other class of employee, and unless the business will stand 
frequent changes, the employer must be prepared to pay the full market 
price, and even by doing this it is difficult o ensure the permanence of men. 
Competitors will be constantly trying to engage the best ones. 

As a general thing newspaper advertisements are not a successful method 
of reaching the best technical men. The really capable technical man usually 
has so many offers open to him through his own efforts that he does not read 
the " situations vacant" column, and these advertisements, as a rule, bring 
answers from men wno are out of work through their own incompetence or 
unreliability. If willing to pay the rigM price the trade papers and technical 
journals offer an excellent means of reaching the most desirable class of men. 
The scarcity of technical men emphasises that a system in every business 
for keeping records of available technical men of all kinds is necessary. 

Considerable difficulty will b^ experienced in securing proper draughts- 


men, one great trouble being that almost every technical man who is a 
draughtsman wants to get off the board and keep off'. Very often he will 
accept a lower salary for the sake of getting into some other kind of work. 
While this is true of technical graduates, it is the height of ambition of 
mechanics and men who have had no technical training to become draughts- 
men. This ambition should be encouraged, for such men often prove 
competent workmen, and are generally better at draughtsman's work than 
the technical graduate. The average draughtsman is Jacking in familiarity 
with shop work. He does not know how to make drawings that can be 
handled most easily in the shop, and often he produces designs which 
cannot possibly be worked out. A knowledge of shop work being so 
desirable in draughtsmen, it pays to keep an eye on the men in the shop and 
encourage those who have the necessary ability aiid ambition. 

Only a trained technical man who can rightly measure experience in 
others can successfully engage and oversee the work of chemists, technical 
men, and draughtsmen. Remember always, with technical men it is what a 
man has done, not how he looks or what he says, that proves his fitness or 
unfitness for a position. Personality counts for practically nothing, and not 
infrequently the most capable technical man is one whose personality is 
almost a disgrace to any high-class establishment. 

When engaging a technical man one thing should never be overlooked 
his capacity for work. No matter how routine his duties may be, be sure he 
is a man of ambition who will make himself master of all his work, and by 
study outside office hours keep pace with the progress of the engineering 
world. Only a man who does this can hope to achieve success for himself 
and give the best possible return for the salary paid. Too much preference 
is frequently given to the all-round technical man who can turn his hand 
with fair success to several different branches of technical work. In small 
establishments such men are almost a necessity, but in larger concerns it is 
better to engage men who have had special training and experience in a 
single line. When a large staff is arranged so that there is a large number 
of versatile but mediocre men instead of a few specialists, the chances of 
success in that particular business are materially reduced. No department 
of business needs more tact in managing men than the technical department. 
Technical men are prone to jealousy even though the cause may seem petty 
to outsiders, and the fact that in many instances any one of several men 
can step into another's position at an hour's notice, or even less, is apt to 
make them independent and restless. 

In any business which requires technical men it will pay to use every 
effort to get the best the market offers, and exercise great care in handling 
them so that they will remain permanently and show the best results of which 
they are capable. The loyalty and enthusiasm of capable men will increase 
in proportion to their knowledge of the general aim of the business, its 
success and its possibilities. The training of any employee, whether it is in 
the technical or the sales, organising or clerical department of the business, 
should have for its object the man^ interest, his loyalty and his ability to fill 
not merely his present position but a more responsible one. The task of 
developing his ability should begin the day he is engaged, and never cease 
no matter how far he advances ; and every man should receive complete 
and definite instructions, not only concerning his particular duties* but con* 


cerning the duties of every man in his own and other departments, so that 
he may work intelligently and in harmony with the rest of the organisation. 


Managing Director, Hapgoods, Ltd. 


TIME CHECKING. Directly an employer has more than twenty hands 
the problem of keeping check of their time becomes a matter of importance 
in the economy of his business, and it may be said that the larger the 
number of employees on his wages list, the greater will be the necessity for 
having an accurate record showing whether they punctually observe the 
hours of labour. The smaller employer of labour in the old days was content 
with a hand-to-mouth check of his employees, as it was not worth the cost of 
maintaining a department to watch the incoming and outgoing of the hands 
or at least he did not think so. The employer of many hands has always 
realised the importance of enforcing punctuality, and for that purpose has 
usually maintained a clerk in a lodge leading to his works, trusting to the 
observation of this official to keep check on his employees' time. Since then 
experiments have been made with mechanical timekeepers, and there have 
been many recorders placed on the market. To-day, in most up-to-date 
works, a mechanical timekeeper has superseded the human timekeeper at 
the entrance. It not only does its work better and quicker, but is more 
economical in working and less liable to mistakes. Modern labour con- 
ditions make it necessary that an employer should not lose any of the time 
for which he has bargained with his employees. In the old days, \vhcn 
labour conditions were more elastic, a great element of give and take entered 
into this agreement, but to-day the employer is less and less a free agent in 
the management of his affairs, and must protect himself in every legitimate 
way to secure the utmost advantage which law and a spirit of common fair- 
ness will permit. 

Any student of business economics will appreciate the fact that if A. 
is to receive nine shillings per day of nine hours and arrives at the factory, 
workshop, or office half-an-hour late, if the unpunctuality goes unchecked, 
that discrepancy has cost the employer sixpence for which he has received 
no equivalent in service. This may appear a small matter in itself, and 
would be a small matter if A. was the only employee concerned, but if 
this experience were duplicated a dozen times a day it would mean twelve 
shillings a day, and if it happened three times a week in each case the 
cost to the employer would be thirty-six shillings. A simple calculation 
will show that such discrepancies between the time bargained for and the 
actual time worked, if they remain unchecked, result in a heavy ,<>ss to the 
manufacturer or business man employing unpunctual men heavy enough in 
a year and increasingly heavy in proportion to the number of staff engaged. 
It should not be forgotten that where time is lost by workers, it not only 
involves the loss of wages paid for the time they ought to have worked, 
but also means that a 'percentage of the fixed charges on the establishment 
is wasted. Such costs as rent, insurance., depreciation, and interest are con- 
stantly running on, and a portion of them must be charged against all time 
lost. Also it would be legitimate to charge a part of the cost for super- 
intending the work done, the cost of providing power, a proportion of office 
and selling expenses, and so on right through the cost of running the whole 


business. The loss of an hour means the loss of the ralue of that hour's 
work and a proportion of establishment charges which might reasonably 
amount to as much as the value of the labour itself. 

The best and most efficacious way of checking time to-day is the installa- 
tion of a time-recorder in each department or workshop, which mechanically 
records the employees' time at the moment they arrive in the department 
where their work is to be performed. The old method of checking time on 
the entrance to the works must always result in a loss of minutes per each 
employee. They sign on or pass in their checks some distance from their 
actual employment, and the time taken in getting from the entrance to the 
particular department where they are employed is a distinct loss on the part 
of the employer. The establishment of a time-recording machine at the 
entrance to each department obviates such loss, besides setting a higher 
standard of accuracy for the time-checking methods employed throughout 
the works. This recorder is equally useful in checking the time of piece- 
work within the department itself, and by its accurate working does away 
with the employment of several members whose duty it is to take the thru 
of employees on various tasks throughout the departments. 

The standard type of time-recorder to-day is a simple mechanism with 
a dial which contains a certain set of numbers. There is a point which is 
pressed into the hole opposite each number, and when this is done a bell 
rings which indicates that the employee using the machine has registered the 
minute of the day and the hour on the record inside the machine. The 
whole mechanism synchronises with the timekeeper, which is in the machine 
itself, and registers the actual time of entering or leaving work even to 
fractions of minutes. Registration is done very quickly; indeed it is said 
that on one of such machines two thousand men can register in less than 
four minutes. No system of signing on, of passing in checks, can work with 
more celerity; in fact the amount of time necessary for the old method is 
considerably more. Not only does the time-recorder register each man's 
arrival or departure, just as the employer wills it, but the machine itself 
provides a complete record in numerical order of the various entries and 
exits during the day. The record made by each man in coming in or 
going out is printed inside on a sheet which is only accessible to the 
employer. When the bookkeeper who wishes to work on the pay-roll is 
ready to go into the question of time, he has simply to turn up this list 
and extract the various records, guided by their numerical indication. 
Slips can be taken from the machine each day, and are ready for the clerk 
who makes up the pay-roll when it leaves the register, while filed into a 
cover it forms a complete Time and Wages Book. No clerk is required 
to supervise the work of the machine, the only labour involved being the 
setting of the machine ready for each week's record. 

Another interesting feature of such a machine is the automatic changing 
two-colour ribbon, which differentiates between regular hours and records 
of overtime or shortage of time. For instance, an employee's time may 
appear throughout the week in a green ink on the register, and a glance 
will show that the worker has made full time, without any further necessity 
of reading the individual registration. Similarly the employer may pick- 
out by the change of colour men who arrive late each day or who leave 
early. It i not only a great saving of clerical labour in the office to note 




these facts, but to have them put forward day by day in such a convenient 
form is a great help and economy to administration. The best types of 
these machines require no attention daily, but run automatically for a 
whole week. All the employer has to do is to change the time-sheet 
each week, adjust the clock, and wind it and alter the mechanism to start 
the following week. 

TIME-SAVING IN OFFICE DETAIL. In the daily routine of a 
business office the incoming and outgoing mails have considerable place : a 
condition which is becoming more pronounced as time goes on. 

The old-fashioned methods of dealing with these mails are no longer good 
enough for the up-to-date business man who has respect for the economy of 
time and labour. 10 very year the number of letters received and the number 
of letters dispatched shows tendency to increase : hence the selection of 
appliances which have been invented to take care of a business man's letters 
with swiftness and accuracy. 

The incoming mail is in many business houses a large one. It is important 
that the letters should be opened and carried to their different departments 
as early as possible. The opening of letters is ordinarily a tedious operation, 
each envelope having to be slit open in turn. Nowadays there are machines 
which accomplish the purpose in a tenth of the time. One of the most 
effective and ingenious of these is a small instrument wherein is placed a 
batch of letters received. By a turn of a crank a band with a roughened 
surface is run against the lower edge of each envelope. The rough surface 
abrades the paper with just sufficient force to remove the edge without injuring 
the contents of the envelope. When the envelopes are removed from the 
hopper of the machine each is opened and ready for the withdrawal of its 

The mailing clerk or the office boy will then stamp or pencil on each 
letter the date of its receipt. Many concerns use a stamp somewhat as 
follows : 



11 DEC. 1909 



8*. h Dec 


The letters are then taken to the different departments where they will receive 
attention, and, when dealt with, are placed on file. 

So much for the incoming mail, whicji calls for few remarks. The out- 
going mail is another matter, for in this case the staff of a concern is called 
upon to look after the writing, addressing, sealing, stamping, and dispatching 
of a more or less numerous quantity of letters. These letters must be copied, 
envelopes must be addressed for their enclosure, and in many instances the 
work has to be done against time. Circumstances frequently hold up out- 


going letters, awaiting the managers'* and principals 1 signatures, till the 
mailing staff, unless it is working on the most up-to-date lines, is compelled 
to lose the post with a number or to pay a late fee surcharge : in either case 
an undesirable proceeding apart from other considerations. 

Let us follow the progress of the outgoing letter. In the first place it is 
dictated to a shorthand writer, who transcribes it on her machine. If a 
vertical filing system is adopted, the stenographer may take a carbon copy of 
the letter, the copy being intended for the file (of this system we shall have 
something to say later), or she may write the letter with a typewriter ribbon 
from which a press copy can be obtained. When she has finished her letter 
the typist will probably type out the envelope, most business concerns pre- 
ferring the typewritten envelope for legibility and business-like appearance. 

This completes the stenographer's work. The letters are taken to the 
principal for signature, and the mailing clerk is afterwards called upon to 
copy and fold the letters and to seal and stamp their accompanying envelopes. 

The copying process is the longest operation. It used to be clone, and in 
fact is still done to a large extent, by means of a screw press and a pres ; 
copying book. The office boy damps the pages, removes the superfluous 
moisture, and places the letters to be copied against the tissue sheets. The 
book is then put in the press, and the pressure resulting takes off a copy of 
each letter. A limited number of letters onlv can be copied at one time, so 
that the process is not conducive to rapidity. When the copying has been 
accomplished, the letters must be folded and inserted in the envelopes, the 
envelopes sealed, and the stamps affixed thereon. All is now ready for the 
post. The programme described is enacted daily in every business office, 
and frequently much depends upon the manner in which the details are taken 
care of. Many firms are still handling their mail in the old way, and are 
losing time and money thereby. 

Take, as an instance, the process of copying letters. Some firms use the 
vertical filing system, or a variation of it, the fundamental principle of which 
is that a carbon copy of each outgoing letter is taken by the typist at the 
same time as when the original is written, the copy being filed with the 
correspondence relative to the affairs of this particular client or customer. 
The system has much to recommend it, The disadvantages appear to be 
twofold. In the first place it is not always certain that corrections made in 
the original letter will likewise be made in the carbon copy; secondly, the 
production of a carbon copy of a letter in a court of justice as proof of claim 
may not be accepted as legal evidence. 

Machines have been invented which combine the virtues of the old- 
fashioned screw press with the rapidity of operation essential in these days. 
These devices differ in detail but achieve their results in much the same way. 
The letters are fed through endless rolls of prepared paper, and as fast as the 
crank is turned the copies are made. A knife automatically perforates the 
tis.-i sheets, which are afterwards bound on a loose leaf file or filed with 
correspondence, as the user desires. These rapid Copying machines have 
undoubtedly done much to lessen* the burden of correspondence, and in 
consequence are being widely adopted. 

The task of envelope addressing is one which ordinarily cuts into a good 
deal of time in cases where much of this is done. The typist has, until 
recently, found it necessary to insert each envelope separately in the cylinder 


of the typewriter, fix it in position, type out the name and address, and then 
remove it. A device has lately been invented which lessens this labour con- 
siderably, the contrivance taking the form of an endless band attached to the 
ordinary typewriter. Envelopes for addressing are placed in a hopper behind 
the apparatus and are picked up in turn by small flap pockets, carried to the 
writing point and released automatically as the addressing is completed. The 
typist by means of this device is able to address a number of envelopes con- 
secutively, and is spared the trouble of fixing and removing the single 
envelopes. The envelope-addressing attachment can be fixed on or removed 
from the typewriter quickly, thus leaving the machine free for ordinary work. 
The folding of letters and advertising material has always been a heavy 
task for the mailing staff* dealing with a large correspondence. One of the 
latest machines for facilitating folding stands about 18 inches high, and 
weighs complete, with all parts and motor, about 90 Ibs. It can be driven 
from any electric light fitting, and uses about the same amount of power as 
a 16 candle-power light. This machine automatically feeds, folds, counts, and 
stacks from 6000 to 9000 sheets per hour. It takes paper of all kinds 
and thicknesses, and of sizes ranging from 5 by 5 inches to 12 by 12 inches, 
and it gives as many as twenty -seven different characters of folds. This 
number covers almost every conceivable commercial fold in use, including 
bookbinders" 1 tips, the square or baronial fold, and folded forms for the 
" Window " or " Outlook " envelope. All these folds are done on one machine, 
the machine being fitted with three interchangeable attachments which can 
be placed or displaced without the aid of tools. 

In a similar way the tiresome and unpleasant process of envelope sealing 
can be accomplished by hand-operated automatic machines, according to 
the size of the mail ordinarily dealt with. An ingenious (and cheap) hand- 
operated device, for example, moistens the envelope Hap and presses it down 
in one motion. This apparatus carries the water supply in a rubber fountain 
in the handle, where a slight pressure of the thumb brings down just enough 
water to properly moisten the pad. Over the felt pad, and attached to the 
handle, is a metal projection that presses the envelope flap down after it has 
been moistened. 

A splendid time-saver in the dispatch of the mail is the "Window" or 
" Outlook " envelope. This envelope is made with a small section of the front 
piece cut out and a transparency substituted therefor, the transparency being 
of course fixed to the envelope and an integral part of it. The peculiar 
advantage of this envelope is that it needs no addressing; the name and 
location of the addressee is typed on the missive enclosed, and the same is 
then folded so that the name and address can be easily read through the 
window section. Another advantage possessed by this envelope is that it is 
of course impossible for communications to be misdirected. 

The " Window " envelope is not ordinarily used for correspondence, but is 
particularly adapted fof the dispatch of invoices, statements, and advertising 
matter. The envelopes cost a little more than the ordinary variety, but this 
is more than compensated by the econonfy in time and service. 

In America the task of stamp affixing is often borne by automatic machines 
containing stamps in rolls which are fed, moistened, and affixed automatically. 
In Great Britain these machines are not used at present largely by reason of 
the action of the Post Office authorities. The 'American Post Office autho- 


rities have already commenced manufacturing stamp* in strips for use with 
these devices, but the British Post Office authorities, according to the latest 
advices, have not yet decided whether they will do this or not. 


TRAVELLING SCHOLARSHIPS. Travelling Scholarships in the 
British Islands are mostly " close" scholarships confined to the students of 
particular Universities or of other institutions. 

Some of the County Councils offer Travelling Scholarships, but no general 
list is published, and each Council acts independently of the others. Infor- 
mation as to these can generally be obtained from the Secretary to the 
Education Committee of the County or County Borough in which the 
student resides. 

Science Research Scholarships of the value of \5Q a year, and ordinarily 
tenable for two years, are granted out of the funds held by the Royal Com- 
missioners for the Exhibition of 1851, to enable students who have passed 
through a College curriculum and have given distinct evidence of capacity 
for original research, to continue their scientific studies at any University in 
England or abroad, or other Institution to be approved by the Commis- 
sioners. For full details apply to the authorities at the College where the 
course of studies has been pursued. 

The funds of the Gilchrist Educational Trust are partly devoted to the 
maintenance of Modern Language Studentships, the purpose of which is to 
enable the holders to pursue a special course of study abroad with a view to 
qualifying themselves for teaching modern languages in Secondary Schools. 
The Studentships are, for the present, offered to graduates of either sex who 
have taken Honours in Modern Languages at either of the Universities of 
London, Manchester, Liverpool, or Leeds, or a student nominated annually 
by the University of Wales. The value, in each case, is ^80, and the Student- 
ship is tenable for one year only. 

The Royal College of Art, London, grants a Travelling Scholarship of 
50 to the best student who has been at least four terms in the College, has 
spent one term in the School of Architecture (unless previously qualified in 
that subject), and has been at least three terms iu the Upper Division of one 
or more schools. A student can hold such a Scholarship only once. 

A movement has been set on foot for the international exchange of 
students, but the details are not yet complete (1909). Information is 
obtainable from the Hon. Secretary, the International Interchange of 
Students, Caxton House, Westminster. These Scholarships will only be 
open to graduates of English-speaking Universities, and will also only be 
tenable at English-speaking Universities. 

Most British Universities and some of the more important Technical 
Institutes have Travelling Scholarships and Exhibitions, but there are also 
age limits to graduates of the several institutions^ and the conditions of 
award are changed from time to time. Full particulars can be obtained 
from the Secretary of the University or other Institution. 

Some of the chief Travelling Scholarships awarded by the Universities, 
&c., are given below. The conditions of award change from time to time, 
and full details can always be obtained on application to the Secretary of 
the University or other Institution. * 


Liverpool. Gilchrist Modern Language Scholarship (see above). Holt 
Travelling Scholarship in Architecture, value 50, tenable for one year. 

Glasgow and West of Scotland Technical College. Steuhouse Scholar- 
ship in Chemistry, Technical Chemistry, or Metallurgy, value 35 per 
annum, tenable for five years, of which the latter two may be spent abroad. 
James Young Exhibition, of annual value of ofPlOO, usually tenable for one 
year, and available for research abroad in Chemistry. 

Aberdeen University. Wilson Travelling Fellowship, value 200 per 
annum, and tenable for a period of two years. 

Edinburgh University. William Dickson Travelling Fund, value about 
$0 per annum, for purposes of study and research in any faculty abroad. 
Drummond Mathematical Scholarship, of annual value ^lOl, tenable for 
three years, for the extension of a knowledge of the practical application of 
mathematical principles, suitable for engineering students. George Scott 
Travelling Scholarships, of value e?38, tenable for one year, open to graduates 
in Arts. 

Oxford University. Craven Fellowship, value 200 per annum, and 
tenable for two years. Itadclifle Travelling Fellowship, value J?~00 per 
annum, and tenable for three years. (Apply to the Iladcliile Library, Uni- 
versity Museum.) 

Institution of Mining and Metallurgy, London. Value 50 per 
annum. Object, to enable graduates in Mining or Metallurgy to take a 
practical course in Mines or Works, at home or abroad. Three Scholarships 
are given to graduates of the Royal School of Mines and other recognised 
British Mining Schools and Colleges. Candidates must he under twenty- 
five, and have completed the course for the Diploma in Mining or Metal- 
lurgy within one academical year of his nomination for a Scholarship. 

Armstrong College, Newcastle. Daglish Travelling Fellowship, value 
<]%0 per annum, tenable for one year, to enable the holder to spend a 
period of twelve months in travelling chiefly in foreign mining districts, 
so as to enable him to enlarge his technical experience. The Fellowship is 
awarded to a Mining Student of not less than twenty years of age, who need 
not necessarily be a student of Armstrong College. 


TURNOVER : How to Retain and Increase it. Most traders are aware 
that it is not always an easy matter to retain a customer even after he has 
once been secured. Through no apparent fault or neglect on your part his 
trade with you may begin to dwindle, and eventually become practically nil. 
Nor, in the absence of a proper system of detection, are these dwindling* 
easily observed at the right time, I.e. when they first begin to occur. But 
of course such leakages should be detected at the moment they happen and 
dealt with there and then, else maybe a competitor will get himself firmly 
established in the good opinion of the customer, a frequent cause of fewer 
orders. A competitor has managed by persistent effort to get into the 
trader's favours, and unless immediate steps are taken it may be very difficult, 
if riot impossible, to dislodge the other man and win back the client. Here, 
then, is a scheme which will enable you to deal effectively with the situation. 

A Monthly Examination. Regularly each month, directly the State- 
ments have been dispatched, all the ledgers in the Credit Department 
should be gone through very carefully and every decrease noted; then a 




special business- bringer a letter containing the very best offer at rock- 
bottom prices should be sent off post-haste to each of those customers in 
whose account a drop of considerable note has occurred, to be followed with 
a 6t trailer " a second letter, that is, supplementing the first within three 
days if no reply is received. Suppose, for example, that you are a provision 
merchant, and that you have one or two special lines which you know you 
can offer with advantage. You instruct the clerk at the head of the Credit 
Department to provide you with a list of those customers who need looking 
up, and the particular class of goods which they buy. Here is a form, 
named the "Monthly Whipping Sheet" so-called because it is intended to 
whip up those who are behind which will be found very useful for the 
purpose : 


DATE, March 2nd. 




On Last 

On Corre- 

Buyer of 

Offer Sent. 



sponding Month 


Last Veai*. 

< ,9. d. 

9. d. 

E. R. Frost 


12 17 G 

5 1 3 


March 2 

B utter, and Kirg's 

II. Bax 



2 1 7 

Best Irish and 


French E^gs 

R. Kiug 


3 1 10 

New a/c 

Pail and Box 


J. Carter 


10 3 

16 2 3 

Edam and Gouda 

. . . 


F. Smee 


1 1 


Pastry Butter 


S, Bc&ueli 


7 19 


Long -cut and 


Short-cut Hams 

With this statement before you, you proceed to make your special offers 
in terms somewhat as follows : 



DEAR SIR,, You will, .we are sure, be interested in the following : 
Choice Siberian Butter, 106/- per cwt. Carriage paid. 
Normandy Butter, 1O1/- 

This is real good stuff, and some which we can thoroughly recommend as 
being of exceptional value, and in every way suitable to your trade. May we 
send you a sample parcel ? We know you would heartily appreciate the result. 
Yours faithfully,, % A. & W. GIBBS. 

It is not proposed in this article to give a lesson in the art of successful 
letter- writing, but it may be observed in passing that there is no necessity to 
say any more (nor any less) than the foregoing in a letter of this descrip- 
tion. The object of the writer should be to arrest the reader's attention 
in the very first sentence, arid hold it until he has created the desire to buy. 




Should the foregoing be unsuccessful of course one cannot expect to 
score every time it may be followed up with another of this description : 

DEAR Sm, Perhaps you were not requiring another stock of butter when we 
wrote you a few days ago, and that is why we have not received an order from 
you. Very well. Here is a line which we know will appeal to yoii^ as you are 
always requiring good reliable eggs for your confectionery trade :- 

Best French Eggs (selected), 10/- per 120. Long case. Carriage paid. 
Irish Extras, 9/- .,, 

This is a special offer at a very close price, and we make it with the assurance 
of securing an order from you per return. 

We may add that our butter quotation holds good for another three days, but 
we cannot guarantee to execute any order after to-morrow, as the consignment is 
being rapidly bought up. If you wish us to reserve a parcel for you as we 
should be pleased to do kindly let us know at once. Yours faithfully, 

A. & W. GIBBS/ 

And so on, according to the particular circumstances of each case. 

Report to Traveller. Following upon this a report, designed somewhat 
after this style, should be sent to the traveller stationed in that particular 
district : 


DATE, March 2nd. 


DEAR SIR, In going through your accounts for last month, we noticed the 
undermentioned customers' trade lias declined to the extent shown. We are 
sending each of these a special offer to-day, and shall he glad if you will please 
use your hest endeavours to secure a large order when, you next eall on them. 
Yours faithfully, A. & W. GIBBS, per W. W. 






E. R. Frost 


s. d. 
12 17 6 

Choice Siberian 

106/- C.P. 
104/- C.P. 

H. Bax 



Best French Eggs 

10/- per bhd., Long 
case, C.P. 

It will be found an advantage, too, to type the quotations in duplicate 
and attach a copy of each to this " Traveller's Report/'' so that he may see 
just what has been said and done in each case. 

The Result. A traveller is frequently able, by means of these special 
offers, to clinch a deal and secure a substantial order when ordinary methods 
and prices are of no avail. And this nfuch is certain, if a representative 
knows that every decline is immediately detected at headquarters, he will 
not lose energy, for fear of the consequences. Nor is a trader slow to notice 
these little attentions and persona^ appeals. The foregoing machinery is 
designed not only to pick out decreases, but what is much more important, 


to enable the merchant to give a periodical fillip to his trade, and double 
his turnover. That is the result aimed at and invariably attained. 


Author of " liailway Matters and How to Deal with 
Th*in" " The Jfailway Fatwnger's Jlandbook," &Q. 

TYPEWRITING MACHINES : How to Select them. To the average 
business man one typewriting machine is very much like to, if not entirely 
identical with, another, and such a man usually leaves the selection of 
the particular make to the operator, or buys from the salesman with the 
most plausible arguments at his command. The writing machine is, however, 
such an important factor in the work of the modern office that its selection 
deserves a little more sensible consideration and a wider knowledge of the facts. 

To begin with, all typewriting machines are not alike. It is quite pos- 
sible for Jones to buy a machine which is excellent in every respect for 
Brown's business, whereas Brown's instrument (bought at the same figure) is 
the ideal machine for Jones. The writer has encountered hundreds of such 
instances in his experience. There are three points which every gocd 
machine should possess, namely, durability, convenience of operation, and 
freedom from breakdowns. The greater number of first-class machines on 
the market to-day have these qualities in a more or less marked degree; for 
without them no typewriter can hope to build a reputation. These qualities, 
excellent and absolutely necessary as they are, do not, however, form the 
entire make up of a writing machine. In the strenuous age in which we live, 
the typewriting machine, to fulfil its highest functions, must march with the 
times as regards labour and time-saving improvements. 

Take the point of visible writing. A few years ago many of the best class 
standard machines did not write in full view of the operator, and the advo- 
cates of these machines put up many more or less convincing arguments to 
prove that there was no real demand for, or need of, visible writing. Since 
then all the standard machines have produced visible writing models ; the 
business man, therefore, does not need further reason for insisting that visible 
writing shall form one of the features of any typewriter he purchases. In a 
few years' time the blind writing machine will probably be conspicuous by 
its absence from the stage of business affairs. 

The business man must remember that a typewriting machine can be 
employed to much advantage, apart from the transcription of correspond- 
ence. A great number of users h'nd it advisable to typewrite their invoices; 
a large number use the typewriter in connection with the up-to-date billing 
system, as well as for the typing of tabular and columnar work generally. 
No typewriting machine will cope readily and expeditiously with figure work 
unless it is equipped with a reliable tabulator, the purpose of which is to 
bring the typewriter carriage to the exact writing point by the simple pres- 
sure of a key instead of the old method of shifting the carriage by hand, or 
laboriously tapping out the spaces on the space-bar. The tabulator is one 
of the most useful modern day inventions applied to the writing machine, 
and the purchaser must determine* for himself whether the work of his office 
renders the inclusion of this feature necessary. 

Tabulators themselves differ in principle. Some are apt to be complicated, 
requiring from the operator a measure of intelligence and practice which is 
not always supplied ; others-are the essence of simplicity, but with a limited 


scope of usefulness. The purchaser's test is a simple one. He should require 
the tabulator to do efficiently and quickly the everyday figure work of his 
office, and he should make a point of seeing for himself that he, or his 
operator, is able to do the work without a tremendous amount of tuition or 
painfully acquired manual practice. Where the tabular work is complicated 
and difficult (a comparatively rare occurrence), it must be admitted that the 
operator will be obliged to spend more time, and to take more trouble in acquir- 
ing dexterity in the manipulation of a more intricate piece of mechanism, but 
this should be quite within the abilities of every typist worth her salt. 

In many business houses the typewriter is used in conjunction with the 
stencil duplicator (see DUPLICATING METHODS), and here a warning is 
necessary. There are excellent typewriters on the market, which are not good 
machines with which to cut stencils ; and if the purchaser intends to make use 
of his machine for duplicating purposes, he should be careful to select a type- 
writer with a free, powerful, type- bar action ; one, in fact, which impresses 
its type cleanly on the wax sheet from which the duplicate copies are subse- 
quently taken. Here again ihe obvious test is for the operator to make a trial 
himself of the capabilities of the machine in this direction before purchase. 

The application to the typewriter of the two-colour ribbon has proved a 
great convenience to many users. A two-colour ribbon indicates a single 
ribbon by means of which it is possible to write in either one or two colours; 
the change from one colour to another being made by the movement of a 
lever, the turning of a knob, the pressure of a key, or by some other simple 
device. Two-colour ribbons arc useful for several purposes. In such a com- 
bination as purple and red, for instance, the purple can be used for ordinary 
correspondence, and the red for emphasised passages; or the red ma}^ be used 
for indicating credit items on invoices. Another very useful application of this 
idea 5s found in the ribbon furnished with a purple copying and black record 
section. Solicitors and others find it a decided convenience to be able to use 
the same ribbon for letters (which are subsequently copied in the letter-book) 
and for documents of a more permanent character. At the same time there 
are quite a number of firms who have little use for a two-colour ribbon equip- 
ment, and it must be admitted that, generally speaking, the single-colour 
ribbon wears better, and gives better and more consistent work. The advan- 
tages of the two-colour ribbon offset this, but only in cases where such advan- 
tages are manifest to the purchaser. 

The same quality which makes a typewriting machine useful in duplicating 
also gives it the power of taking a number of carbon copies of letters and 
other documents. In billing (see article on BILLING MACHINE), to which 
allusion has been made, it is necessary to take several copies of the original 
invoice. Obviously a good billing machine must possess strong manifolding 
qualities; it must have a reliable tabulator and feed-rolls permitting the 
easy insertion and removal of a number of forms. There are several type- 
writers which can be used both as correspondence and billing machines, and 
where invoicing plavs k prominent part in the routine of an office, the prin- 
cipal will be well advised in endeavouring to mate the two fields of utility. 
He will probably find opposition from his staff, but unless the objections are 
well grounded (and very often they are not) he will find it worth while to 
have the system installed. 

The price of a typewriting machine is naturally a consideration with most 
purchasers. It may be stated here that, as a general principle, it is wisdom 


to pay a fair price for a good machine, more particularly where such machine 
is called upon to perform a good deal of hard work. The standard machines 
are listed at much the same figure, and, rumour notwithstanding, they are 
not likely, for a host of reasons, to become cheaper in the future. A good 
machine which will turn out nice-looking work for a period of from seven to 
ten years, with an economical upkeep bill, is not dear at twenty pounds odd. 
At the same time, the impartial observer must admit that there have been 
placed on the market within recent years typewriting machines selling at a 
more moderate figure, and with excellent testimonials for essential qualities. 
The business man whose work is comparatively light may certainly do well 
to carefully consider the claims of these lower-priced machines. So far, the 
majority of business men have pinned their faith to the standard type- 
writing machine, and there is no reason to quarrel with their decision in the 
light of existing circumstances. 

Most typewriter manufacturers have adopted the custom of sending out 
machines on examination or trial for a limited period. The principle is in 
the main a good one, from the purchaser's point of view, although it is obvi- 
ously impossible from such a trial to discover whether a machine will survive 
the great test of time and service. In this case the reputation of the company 
mil-it supply the necessary guarantee. The purchaser who has a number of 
machines on trial should keep himself as free as possible from the salesman's 
influence in making his decision. If he can depend on the disinterested 
advice of his operator, he should take the fullest advantage of it, for, after 
all, the operator ought to have a voice in the selection of the machine she 
will be called upon to work. Let each salesman give a complete demonstra- 
tion of his machine, taking care that the operator fully understands and 
appreciates the points traversed. When the demonstration has been given 
the purchaser should be free from his influence, and should review the merits 
of the competing machines in relation to the work his typewriter will be 
required to accomplish, and the advice set forth in this article. When the 
decision has been once made, let it stand. Above all, pay no attention to the 
salesman who deliberately attempts to belittle a rival machine. Such an 
attempt is bad salesmanship, and is usually a confession of the weakness of 
his own cause. 



VOUCHER SYSTEM. This is the name given to various methods of 
dealing with purchase invoices, and payments in connection therewith, in 
America. The English method may briefly be said to be the pasting of 
the invoices into a guard book, or the filing of the same alphabetical ly or 
numerically, and the transfer of the items from the guard book, or from a 
numbered reference book corresponding with the files, to the credit of the 
suppliers 1 accounts in the bought ledger. Payments, are then made through 
the medium of the cash book. Any analysis which is necessary is cither 
dealt with separately or is record e*d in the guard book, or numerical sum- 
mary, under columns provided for that purpose. In the United States the 
practice has been adopted of keeping each supplier's invoices quite distinct 
irorn the others, and by the use of a carjl index, affording quick and ready 
reference, avoiding the necessity for a day-book of any kind When 




accounts are paid, the particular invoices to which they relate are transferred 
from the unpaid file to the paid file, the balance of invoices under each 
supplier's account on the former file being, of course, the outstanding liabili- 
ties at that date. 

The system referred to mainly concerns the recording of the payments. 
What is called a " control] ing " account is kept, and all accounts payable 
are posted from the voucher record thereto. The payments are then allocated 
to the particular departments, or classifications, subdivisions, or expense 
headings to which they refer. 

Methods of payment differ slightly. In some cases the voucher and the 
cheque are contained in one document, and the payment of the cheque is 
dependent entirely upon the signing of the voucher. In other cases the 
voucher to be signed is accompanied by a cheque, and in some instances the 
voucher which accompanies the cheque has all the original invoices attached 
thereto. Full particulars are given on the voucher cheque (both back and 
front of the form being used) of the date when the goods were supplied, 
particulars of the goods, and prices and amounts thereof, together with an 
indication as to how the items are to be distributed, the remainder being 
taken up by the banking form. These vouchers, or voucher cheques, are 
then passed through a voucher record book, of which the following form is 
an illustration : 

AUDITED VOUCHERS. For the month of 







Merchandise Purchaaos.